2017/18 Stamp Duty Land Tax

On the transfer of property in England, Wales and Northern Ireland, the Stamp Duty Land Tax is:

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

 

  Non-Residential
Value up to £150,000 0%
Over £150,000 to £250,000 2%
Over £250,000 5%

 

The rates apply to the portion of the total value which falls within each band.  Additional SDLT of 3% may apply to the purchase of additional residential properties.