Stamp Duty Land Tax rates: 25 March 2010 to 5 April 2011
Updated 1 April 2025
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Stamp Duty Land Tax (SDLT) rate is charged on the whole amount of the consideration.
SDLT rates and thresholds for residential properties
| Purchase price/lease premium or transfer value | SDLT rate | SDLT rate for first-time buyers |
|---|---|---|
| Up to 拢125,000 | Zero | Zero |
| Over 拢125,000 to 拢250,000 | 1% | Zero |
| Over 拢250,000 to 拢500,000 | 3% | 3% |
| Over 拢500,000 | 4% | 4% |
First-time buyers
The first-time buyer鈥檚 拢250,000 threshold applies from 25 March 2010 up to 24 March 2012 inclusive.
Properties bought in a disadvantaged area
If the property is in an area designated by the government as a higher threshold of 拢150,000 applies for residential properties.
Relief is available on transactions involving residential property in designated disadvantaged areas, where the effective date of the transaction is on or after 1 December 2003 and before 6 April 2013 and the chargeable consideration doesn鈥檛 exceed 拢150,000.
All claims to this relief had to be made on or before 5 May 2014.
| Property purchase price | SDLT rate | SDLT rate for first-time buyers |
|---|---|---|
| Up to 拢150,000 | Zero | Zero |
| Over 拢150,000 to 拢250,000 | 1% | Zero |
| Over 拢250,000 to 拢500,000 | 3% | 3% |
| Over 拢500,000 | 4% | 4% |
From 25 March 2010 up to 24 March 2012, first-time buyers can claim a relief from SDLT if the amount paid for the property is under 拢250,000. This relief applies whether or not the property is in an area designated as disadvantaged.
Residential leaseholds
If you buy a new residential leasehold, SDLT is payable on both the:
- purchase price (lease premium) - use the SDLT residential rates
- 鈥榥et present value鈥� (NPV) of the rent payable
The NPV is based on the value of the total rent over the life of the lease.
| NPV of rent (residential) | SDLT rate (including first-time buyers) |
|---|---|
| Up to 拢125,000 | Zero |
| Over 拢125,000 | 1% |
SDLT rates and thresholds for sales and transfers on new non-residential or mixed use land or property
The rates below apply to freehold and leasehold non-residential and mixed use purchases and transfers.
| Purchase price/lease premium or transfer value | SDLT rate (including first-time buyers) |
|---|---|
| Up to 拢150,000 - if annual rent is under 拢1,000 | Zero |
| Up to 拢150,000 - if annual rent is 拢1,000 or more | 1% |
| Over 拢150,000 to 拢250,000 | 1% |
| Over 拢250,000 to 拢500,000 | 3% |
| Over 拢500,000 | 4% |
The annual rent is the highest annual rent known to be payable in any year of the lease, not the NPV used to determine any tax payable on the rent.
SDLT rates and thresholds for rent on new non-residential or mixed use land or property
If you buy a new non-residential or mixed use leasehold property, SDLT is payable on both the:
- lease premium or purchase price
- NPV of the rent payable (this is based on the value of the total rent over the life of the lease)
These are calculated separately and then added together.
| NPV of rent | SDLT rate (including first-time buyers) |
|---|---|
| Up to 拢150,000 | Zero |
| Over 拢150,000 | 1% |