Stamp Taxes
Stamp duty is generally payable at a rate of 0.5% on transfers of shares and securities. On the transfer of property, the stamp duty land tax is:
| Value up to £125,000* | Nil |
| Over £125,000* - £250,000 | 1%** |
| Over £250,000 - £500,000 | 3% |
| Over £500,000 - £1,000,000 *** | 4% |
| Over £1,000,000 *** | 5% *** |
*£150,000 for non-residential property, and residential property in disadvantaged areas. Special rules apply for new zero-carbon homes. ** Relief available for first time buyrs of residential property. *** Residential property only.

