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    Stamp Duty and Stamp Duty Land Tax

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  • SDLT rates and thresholds - residential land or property
  • SDLT rates and thresholds - commercial land or property
  • SDLT on rent for new leasehold properties - residential
  • SDLT on rent for new leasehold properties - non-residential or mixed use
  • SDLT on shares and securities
  •  


    Residential land or property SDLT rates and thresholds

    The rates apply to the portion of the total value which falls within each band.

    Notes

    1. SDLT is 15% on properties with a total value £500,000 or more if purchased by companies and certain other non-natural entities.
    2. An SDLT supplement of 3% will apply from 1st April 2016 to purchases of second and subsequent residential homes, including Buy-to-Let properties and Holiday Homes, where the cost of the second home is £40,000 or more.
      The Government has now confirmed that the supplement will apply to all purchases made by large investors.
    3. When you buy a new residential leasehold property you pay SDLT on the purchase price of the lease (the lease premium) using the rates below.
      If the total rent over the life of the lease (known as net present value [NPV]) is more than £125,000, you also pay SDLT of 1% on the portion over £125,000 unless you buy an existing (assigned) lease.
    SDLT rates and thresholds
    Residential land or property
    Purchase price / lease premium or transfer value UK ex Scotland Scotland
    Up to £125,000 Zero -
    Up to £145,000 - Zero
    The portion from £125,001 to £250,000 2.0% -
    £145,001 to £250,000 - 2.0%
    The portion from £250,001 to £925,000 5.0% -
    £250,001 to £325,000 - 5.0%
    £325,001 to £750,000 - 10.0%
    Over £750,000 - 12.0%
    The portion from £925,001 to £1,500,000 10.0% -
    The portion over £1,500,000 12.0% -

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    Commercial property SDLT rates and thresholds

    The rates apply to the portion of the total value which falls within each band.

    SDLT rates and thresholds
    Commercial land or property
    Purchase price / lease premium or transfer value UK ex Scotland Scotland
    Up to £150,000 Zero Zero
    The portion from £150,001 to £250,000 2.0% -
    £150,001 to £350,000 - 3.0%
    The portion over £250,000 5.0% -
    Over £350,000 - 4.5%

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    SDLT on rent for new leasehold properties - Residential

    The rates apply to the portion of the total value which falls within each band.

    SDLT on rent for new leasehold properties
    Residential
    Net present value of rent SDLT Rate
    Up to £125,000 Zero
    The portion over £125,000 1%

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    SDLT on rent for new leasehold properties - Non-residential or mixed use

    The rates apply to the portion of the total value which falls within each band.

    When you buy a new non-residential mixed-use leasehold you pay SDLT on both:

    SDLT on rent for new leasehold properties
    Non-residential or mixed use
    Net present value of rent SDLT Rate
    Up to £150,000 Zero
    The portion from £150,001 to £5,000,000 1%
    The portion over £5,000,000 2%

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    SDLT on shares and securities

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