Stamp Duty & Stamp Duty Land Tax 2014/15

Land and buildings (on full consideration paid)

Rate Residential property Non-residential
Disadvantaged areas* Other
£ £ £
Nil
1%*
3%
4%
5%
7%
0 – 150,000*
150,001* – 250,000
250,001 – 500,000
500,001 – 1,000,000
1,000,001 – 2,000,000
Over 2,000,000
0 – 125,000
125,001 – 250,000
250,001 – 500,000
500,001 – 1,000,000
1,000,001 – 2,000,000
Over 2,000,000
0 – 150,000
150,001 – 250,000
250,001 – 500,000
Over 500,000

* The rules for disadvantaged areas are withdrawn for transactions with an effective date on or after 6 April 2013.

Shares and securities – rate 0.5%.