Stamp Duty 2010/11 Post Summer Budget

Stamp Duty


Rates on sales% of Total Consideration
Shares and marketable securities (nil if value up to £1,000)0.5%
Land0 – thresholdNIL
Threshold – £250,0001%
£250,001 – £500,0003%
£500,001 and over4%
The threshold is:
£125,000general residential property
£150,000residential in “disadvantaged areas”
£150,000commercial 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.