| |
|
| Stamp Duty Land Tax
(exemptions apply for disadvantaged areas) |
|
| Land charged on full
price from 1.12.03 |
|
| Price is £60,000
(£150,000 for non-residential) or less |
Nil |
| Price is over £60,000
(£150,000) and up to £250,000 |
1% |
| Price is over £250,000 and up
to £500,000 |
3% |
| Price is over £500,000 |
4% |
|
|
|
| Stamp Duty stocks and marketable
securities: |
0.5% |
| |
|
|