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%