| Rates on sales | % of Total Consideration | |
| Shares and marketable securities (nil if value up to £1,000) | 0.5% | |
| Land | 0 – threshold | NIL |
| Threshold – £250,000 | 1% | |
| £250,001 – £500,000 | 3% | |
| £500,001 and over | 4% | |
| The threshold is: | ||
| £125,000 | general residential property | |
| £150,000 | residential in “disadvantaged areas” | |
| £150,000 | commercial property | |
| For the two years to 24.3.2012, first time buyers can claim relief from SDLT on purchases of up to £250,000 for property they intend to live in. | ||

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