Stamp Taxes

Stamp Duty	0.5% on agreements to transfer shares.
Stamp Duty Reserve Tax	1.5% on shares transferred to depositary receipt schemes.

Stamp Duty Land Tax

Rate	Rate bands for purchases
	Residential	Non-Residential
0%	£0 - 125,000	£0 - 150,000
2%	£125,001 - 250,000	£150,000 - 250,000
5%	£250,001 - 925,000	£250,000 +
10%	£925,001 - 1,500,000
12%	Over £1,500,000
Notes:
Stamp duty paid at the relevant rate for each band.
Additional 3% charged on purchase of additional residential property.
Companies pay 15% on purchases of residential property values at over £500,000.
No stamp duty on first £300,000 for first time buyers if total property value under £500,000.
Residential Rates on purchases from 8 July 2020 to 31 March 2021 Between 8 July 2020 to 31 March 2021, SDLT is only paid on the amount that you pay for the property above £500,000. This is for first time buyers and home movers.