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Stamp Duty Land Tax

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 |
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Standard rates |
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£0 - £125,000 |
0% |
0% |
0% |
0% |
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£125,001 - £250,000 |
2% |
0% |
0% |
2% |
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£250,001 - £500,000 |
5% |
5% |
0% |
5% |
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£500,001 - £925,000 |
5% |
5% |
5% |
5% |
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£925,001 - £1,500,000 |
10% |
10% |
10% |
10% |
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£1,500,001 + |
12% |
12% |
12% |
12% |
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First time buyers of property costing up to £500,000 |
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£0 - £300,000 |
0% |
0% |
0% |
0% |
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£300,001 - £500,000 |
5% |
5% |
0% |
5% |
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Purchase of second property |
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£0 - £40,000 |
0% |
0% |
0% |
0% |
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£40,001 - £125,000 |
3% |
3% |
3% |
3% |
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£125,001 - £250,000 |
5% |
3% |
3% |
5% |
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£250,001 - £500,000 |
8% |
8% |
3% |
8% |
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£500,001 - £925,000 |
8% |
8% |
8% |
8% |
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£925,001 - £1,500,000 |
13% |
13% |
13% |
13% |
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£1,500,001 + |
15% |
15% |
15% |
15% |
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Companies and non-natural-persons |
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£0 - £40,000 |
0% |
0% |
0% |
0% |
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£40,001 - £125,000 |
3% |
3% |
3% |
3% |
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£125,001 - £250,000 |
5% |
3% |
3% |
5% |
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£250,001 - £500,000 |
8% |
8% |
3% |
8% |
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£500,001 + |
15% |
15% |
15% |
15% |
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Non-residential property - purchased by non-uk residents - by transfer value |
2022/23 |
2021/22 |
2020/21 |
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£0 - £40,000 |
0% |
0% |
0% |
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£40,001 - £125,000 |
5% |
5% |
0% |
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£125,001 - £250,000 |
7% |
7% |
2% |
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£250,001 - £925,000 |
10% |
10% |
5% |
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£925,001 - £1,500,000 |
15% |
15% |
10% |
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£1,500,001 + |
17% |
17% |
12% |
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Non-residential property - by transfer value |
2022/23 |
2021/22 |
2020/21 |
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£0 - £150,000 |
0% |
0% |
0% |
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£150,001 - £250,000 |
2% |
2% |
2% |
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£250,001 + |
5% |
5% |
5% |
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Leases - by net present value of rent |
2022/23 |
2021/22 |
2020/21 |
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Residential property |
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£0 - £125,000 |
0% |
0% |
0% |
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£125,001 + |
1% |
1% |
1% |
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Non-residential property |
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£0 - £150,000 |
0% |
0% |
0% |
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£150,000 - £5,000,000 |
1% |
1% |
1% |
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£5,000,001 + |
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2% |
2% |
2% |
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Residential property leased by non-UK residents |
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£0 - £140,000 |
0% |
0% |
0% |
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£40,000 - £125,000 |
2% |
2% |
0% |
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£125,001 + |
3% |
3% |
1% |
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Annual Tax on Enveloped Dwellings (ATED) - by value of property |
2022/23 |
2021/22 |
2020/21 |
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£0 - £500,000 |
£0 |
£0 |
£0 |
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£500,001 - £1,000,000 |
£3,800 |
£3,700 |
£3,700 |
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£1,000,001 - £2,000,000 |
£7,700 |
£7,500 |
£7,500 |
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£2,000,001 - £5,000,000 |
£26,050 |
£25,300 |
£25,200 |
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£5,000,001 - £10,000,000 |
£60,900 |
£59,100 |
£58,850 |
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£10,000,001 - £20,000,000 |
£122,250 |
£118,600 |
£118,050 |
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£20,000,001 + |
£244,750 |
£237,400 |
£236,250 |
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Stamp tax on the purchase of shares |
2022/23 |
2021/22 |
2020/21 |
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Duty on shares purchased electroncially |
0.5% |
0.5% |
0.5% |
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Reserve tax on shares transferred to depositary schemes or clearance services |
1.5% |
1.5% |
1.5% |
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Duty on shares purchased using a stock transfer form |
2022/23 |
2021/22 |
2020/21 |
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Transaction value of £0 - £1,000 |
0.0% |
0.0% |
0.0% |
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Transaction value of £1,001 + | 0.5% |
0.5% |
0.5% |