2016/17 Stamp Duty Land Tax

On the transfer of property*, the Stamp Duty Land Tax is:

Stamp duty is generally payable at a rate of 0.5% on transfers of shares and securities. On the transfer of property, the stamp duty land tax is:

  Residential Non-Residential
Value up to £125,000** 0% 0%
Over £125,000** to £250,000 2% 2%
Over £250,000 to £925,000 5% 5%
Over £925,000*** to £1,500,000*** 10% 5%
Over £1,500,000** 12% 5%


Residential SDLT calculated on the consideration falling within each band. Additional SDLT of 3% may apply to the purchase of additional residential properties from 1st April 2016. Non-Residential SDLT is charges at a single rate depending on the total purchase price.
*Non-Residential £150,000
**Residential Property Only
***From 1st April 2015 the Land and Buildings Transaction Tax replaces SDLT in Scotland. Contact us for advice.