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 Stamp Duty and Stamp Duty Land Tax


 
Rates on sales % of Total Consideration
Shares and marketable securities (nil if value up to £1,000) 0.5%
Land 0 - threshold NIL
  Threshold - £250,000 1%
  £250,001 - £500,000 3%
  £500,001 and over 4%
The threshold is:
  £125,000 general residential property
  £150,000 residential in "disadvantaged areas"
  £150,000 commercial property
 
For the two years to 24.3.2012, first time buyers can claim relief from SDLT on purchases of up to £250,000 for property they intend to live in.


email: info@davidcutter.co.uk
Tel: 0121-550-8525   Fax: 0121-585-7341
2 Lyttleton Court | Birmingham Street | Halesowen | West Midlands | B63 3HN
DIRECTORS:     PAUL CUTTER BA(Hons), ACA
  KATE JONES BA(Hons), FCCA, ACA
   
DAVID CUTTER & CO IS A TRADING NAME OF CUTTER & CO LIMITED
COMPANY NUMBER: 07252989
A MEMBER OF THE INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES