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Tax Tables

Stamp Duty Land Tax

 

Residential property purchase - by transfer value

1-Oct-21 - 5-Apr-23

1-Jul-21 - 30-Sep-21

8-Jul-20 - 30-Jun-21

6-Apr-20 - 7-Jul-20

Standard rates

 

 

 

 

£0 - £125,000

0%

0%

0%

0%

£125,001 - £250,000

2%

0%

0%

2%

£250,001 - £500,000

5%

5%

0%

5%

£500,001 - £925,000

5%

5%

5%

5%

£925,001 - £1,500,000

10%

10%

10%

10%

£1,500,001 +

12%

12%

12%

12%

 

 

 

 

 

First time buyers of property costing up to £500,000

 

 

 

 

£0 - £300,000

0%

0%

0%

0%

£300,001 - £500,000

5%

5%

0%

5%

 

     

Purchase of second property

 

 

 

 

£0 - £40,000

0%

0%

0%

0%

£40,001 - £125,000

3%

3%

3%

3%

£125,001 - £250,000

5%

3%

3%

5%

£250,001 - £500,000

8%

8%

3%

8%

£500,001 - £925,000

8%

8%

8%

8%

£925,001 - £1,500,000

13%

13%

13%

13%

£1,500,001 +

15%

15%

15%

15%

 

 

 

 

 

Companies and non-natural-persons

 

 

 

 

£0 - £40,000

0%

0%

0%

0%

£40,001 - £125,000

3%

3%

3%

3%

£125,001 - £250,000

5%

3%

3%

5%

£250,001 - £500,000

8%

8%

3%

8%

£500,001 +

15%

15%

15%

15%

 

 

 

 

 

 

Non-residential property - purchased by non-uk residents - by transfer value

2022/23

2021/22

2020/21

£0 - £40,000

0%

0%

0%

£40,001 - £125,000

5%

5%

0%

£125,001 - £250,000

7%

7%

2%

£250,001 - £925,000

10%

10%

5%

£925,001 - £1,500,000

15%

15%

10%

£1,500,001 + 

17%

17%

12%

 

 

 

 

 

 

Non-residential property - by transfer value

2022/23

2021/22

2020/21

£0 - £150,000

0%

0%

0%

£150,001 - £250,000

2%

2%

2%

£250,001 +

5%

5%

5%

 

 

 

 

 

 

Leases - by net present value of rent

2022/23

2021/22

2020/21

Residential property

 

 

 

£0 - £125,000

0%

0%

0%

£125,001 +

1%

1%

1%

Non-residential property

 

 

 

£0 - £150,000

0%

0%

0%

£150,000 - £5,000,000

1%

1%

1%

£5,000,001 +

 

 

2%

2%

2%

 

 

 

 

 

Residential property leased by non-UK residents

 

 

 

£0 - £140,000

0%

0%

0%

£40,000 - £125,000

2%

2%

0%

£125,001 +

3%

3%

1%

 

 

 

 

 

 

Annual Tax on Enveloped Dwellings (ATED) - by value of property

2022/23

2021/22

2020/21

£0 - £500,000

£0

£0

£0

£500,001 - £1,000,000

£3,800

£3,700

£3,700

£1,000,001 - £2,000,000

£7,700

£7,500

£7,500

£2,000,001 - £5,000,000

£26,050

£25,300

£25,200

£5,000,001 - £10,000,000

£60,900

£59,100

£58,850

£10,000,001 - £20,000,000

£122,250

£118,600

£118,050

£20,000,001 +

£244,750

£237,400

£236,250

 

 

 

 

 

 

Stamp tax on the purchase of shares

2022/23

2021/22

2020/21

Duty on shares purchased electroncially

0.5%

0.5%

0.5%

Reserve tax on shares transferred to depositary schemes or clearance services

1.5%

1.5%

1.5%

 

 

 

 

 

Duty on shares purchased using a stock transfer form

2022/23

2021/22

2020/21

Transaction value of £0 - £1,000

0.0%

0.0%

0.0%

Transaction value of £1,001 +

0.5%

0.5%

0.5%

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