Stamp Duty & Stamp Duty Land Tax
| 2010/11 | 2009/10 | |
|---|---|---|
| Stocks and marketable securities | 0.5% | 0.5% |
| On residential land transactions: | ||
| £125,000 or less | Nil | Nil |
| £125,000 – £250,000 | 1% | 1% |
| £250,000 – £500,000 | 3% | 3% |
| £500,000+ | 4% | 4% |
| On non-residential land transactions: | ||
| £150,000 or less | Nil | Nil |
| £150,000 – £250,000 | 1% | 1% |
| £250,000 – £500,000 | 3% | 3% |
| £500,000+ | 4% | 4% |
| On residential lease rentals: | ||
| £125,000 or less | Nil | Nil |
| £125,000+ | 1% | 1% |
| On non-residential lease rentals: | ||
| £150,000 or less | Nil | Nil |
| £150,000+ | 1% | 1% |