2018/19 Stamp Duty Land Tax

Residential rates may be increased by 3% where further residential properties are acquired.

Land and Buildings in England and N. Ireland.

Residential Rate
Value up to £125,000 0%
£125,001 to £250,000 2%
£250,001 to £925,000 5%
£925,001 to £1,500,000 10%
Over £1,500,000 12%

 

Non-Residential Rate
Value up to £150,000 0%
£150,001 to £250,000 2%
Over £250,000 5%

 

From 22 November 2017 a first-Time Buyer exemption may apply on residential purchases up to £300,000 and for the first £300,000 of purchases up to £500,000.

Different systems of property taxation apply in Scotland and are introduced in Wales from 1st April 2018.