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Stamp Taxes

The rate of stamp duty / stamp duty reserve tax on the transfer of shares and securities is generally payable at 0.5%.

Stamp Duty Land Tax (SDLT)

On the transfer of property in England, Wales and Northern Ireland, the SDLT is:

Residential Property
Value up to £125,000 0%
Over £125,000 – £250,000 2%
Over £250,000 - £925,000 5%
Over £925,000 - £1,500,000 10%
Over £1,500,000 12%
In most cases these rates also apply to property lease purchases but an additional 1% is due on new leases where the net present value (NPV) of rent is more than £125,000.

The purchase of additional residential properties may result in 3% being added to each of the above rates.
Non-residential  
Value up to £150,000 0%
Over £150,000 - £250,000 2%
Over £250,000 5%
In most cases these rates also apply to property lease purchases but an additional 1% is due on new leases with a NPV of more than £150,000 and this rises to 2% on leases with an NPV greater than £5m.