Stamp Taxes and duties
From January 2010
Rate
Residential in disadvantaged areas & Non residential
Residential outside disadvantaged areas
Total Value of consideration
Zero
£0 - £150,000
£0 - £125,000
1%
Over £150,000 - £250,000
Over £125,000 - £250,000*
3%
Over £250,000 - £500,000
Over £250,000 - £500,000
4%
Over £500,000
Over £500,000
* First time buyers can claim relief from SDLT on residential transactions up to £250,000 between 25 March 2010 and 25 March 2012
