Stamp Duty Land Tax rates: 3 September 2008 to 21 April 2009
Updated 1 April 2025
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Stamp Duty Land Tax rates and thresholds for residential properties
Stamp Duty Land Tax (SDLT) rate is charged on the whole amount of the consideration.
SDLT freehold or assigned residential leases with 21 years or more remaining
| Purchase price/lease premium or transfer value | SDLT rate |
|---|---|
| Up to 拢175,000 (doesn鈥檛 apply to the residential element of a mixed use property) | Zero |
| Over 拢175,000 to 拢250,000 | 1% |
| Over 拢250,000 to 拢500,000 | 3% |
| Over 拢500,000 | 4% |
SDLT on new or assigned residential leases of less than 21 years
| Property purchase price | SDLT rate |
|---|---|
| Up to 拢125,000 (拢150,000 if the property is in a area | Zero |
| Over 拢125,000 to 拢250,000 | 1% |
| Over 拢250,000 to 拢500,000 | 3% |
| Over 拢500,000 | 4% |
In the case of a new lease with a substantial rent, please also see the table SDLT on rent for residential property - new leases.
SDLT on rent for residential property - new leases
These rates can apply in addition to the charges for SDLT on new or assigned residential leases with more than 21 years.
| Net present value (NPV) of rent (residential) | SDLT rate |
|---|---|
| Up to 拢175,000 | Zero |
| Over 拢175,000 | 1% |
Please note that the 拢175,000 threshold for residential purposes is applicable for transactions where the effective date is on or after 3 September 2008 and before 3 September 2009 inclusive.
SDLT rates on non-residential or mixed use land or property
SDLT on non-residential or mixed use land or property - freehold or assigned leases of any length
| Property purchase price | SDLT rate |
|---|---|
| Up to 拢150,000 | Zero |
| Over 拢150,000 to 拢250,000 | 1% |
| Over 拢250,000 to 拢500,000 | 3% |
| Over 拢500,000 | 4% |
SDLT on non-residential or mixed use land or property - new leases
| Lease premium | SDLT rate |
|---|---|
| Up to 拢150,000 - annual rent under 拢1,000 | Zero |
| Up to 拢150,000 - 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% |
SDLT on rent for non-residential or mixed use land and property - new leases
These rates can apply in addition to the charges for SDLT on non-residential or mixed use land or property.
| NPV of rent (non-residential or mixed use) | SDLT rate |
|---|---|
| Up to 拢150,000 | Zero |
| Over 拢150,000 | 1% |
These rates can apply in addition to the charges for SDLT on non-residential or mixed use land or property.