Property Transaction Taxes
| Stamp Duty and SDRT: stocks and marketable securities | 0.5% |
| Second residential properties over £40,000 – add 3% to relevant SDLT/LBTT/LTT rate | |
| England & N Ireland – Stamp Duty Land Tax (SDLT) on slices of value | |||
| Residential property | % | Commercial property | % |
| Up to £125,000 | 0 | Up to £150,000 | 0 |
| £125,001 - £250,000 | 2 | £150,001 – £250,000 | 2 |
| £250,001 – £925,000 | 5 | Over £250,001 | 5 |
| £925,001 – £1,500,000 | 10 | ||
| Over £1,500,000 | 12 | ||
| First-time buyers: 0% on first £300,000 for properties up to £500,000 | |||
| Residential properties bought by companies etc over £500,000 – 15% of total consideration | |||
| Scotland – Land and Buildings Transaction Tax (LBTT) on slices of value | |||
| Residential property | % | Commercial property | % |
| Up to £145,000 | 0 | Up to £150,000 | 0 |
| £145,001 – £250,000 | 2 | £150,001 – £350,000 | 3 |
| £250,001 – £325,000 | 5 | Over £350,000 | 4.5 |
| £325,001 – £750,000 | 10 | ||
| Over £750,000 | 12 | ||
| First-time buyers: 0% on first £175,000: max relief £600 from 06/18 (TBC) | |||
| Wales – Land Transaction Tax (LTT) on slices of value (from 1/4/18) | |||
| Residential property | % | Commercial property | % |
| Up to £180,000 | 0 | Up to £150,000 | 0 |
| £180,001 – £250,000 | 3.5 | £150,001 – £250,000 | 1 |
| £250,001 – £400,000 | 5 | £250,001 – £1,000,000 | 5 |
| £400,001 – £750,000 | 7.5 | Over £1,000,000 | 6 |
| £750,001 – £1,500,000 | 10 | ||
| Over £1,500,000 | 12 | ||
