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Tax Tables

Stamp Taxes

Stamp Duty

0.5% on agreements to transfer shares.

Stamp Duty Reserve Tax

1.5% on shares transferred to depositary receipt schemes.


Stamp Duty Land Tax

Rate

Rate bands for purchases

 

Residential

Non-Residential

0%

£0 - 125,000

£0 - 150,000

2%

£125,001 - 250,000

£150,000 - 250,000

5%

£250,001 - 925,000

£250,000 +

10%

£925,001 - 1,500,000

 

12%

Over £1,500,000

 

Stamp duty paid at the relevant rate for each band.

Additional 3% charged on purchase of additional residential property.

Companies pay 15% on purchases of residential property values at over £500,000.

No stamp duty on first £300,000 for first time buyers if total property value under £500,000.


Leases

Rate

 

Net present value of rent

 

Residential

Non-Residential

0%

Up to £125,000

£0 - 150,000

1%

Excess over £125,000

£150,001 - 5,000,000

2%

 

5,000,001 +


Annual Tax on Enveloped Dwellings (ATED)

Valuation of property

Charges for year ending 31/3/20
£

Charges for year ending 31/3/19
£

£500,000 to £1,000,000

3,650

3,600

£1,000,001 to £2,000,000

7,400

7,250

£2,000,001 to £5,000,000

24,800

24,250

£5,000,001 to £10,000,000

57,900

56,550

£10,000,001 to £20,000,000

116,100

113,400

Over £20,000,000

232,350

226,950

 

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For information of users: This material contained within our Resource Centre is published for the information of readers. It provides only an overview of the rates and regulations in force at the date of publication, and no action should be taken without consulting the detailed legislation or seeking professional advice. Therefore, neither the authors nor the firm can accept responsibility for loss occasioned by any person acting or refraining from action as a result of the material

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