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Stamp Duty

Stamp Taxes

Stamp Duty 0.5% on agreements to transfer shares.
Stamp Duty Reserve Tax 1.5% on shares transferred to depositary receipt schemes.

Stamp Duty Land Tax

Rate Rate bands for purchases
  Residential Non-Residential
0% £0 – 125,000 £0 – 150,000
2% £125,001 – 250,000 £150,000 – 250,000
5% £250,001 – 925,000 £250,000 +
10% £925,001 – 1,500,000
12% Over £1,500,000
Stamp duty paid at the relevant rate for each band.
Additional 3% charged on purchase of additional residential property.
Companies pay 15% on purchases of residential property values at over £500,000.
No stamp duty on first £300,000 for first time buyers if total property value under £500,000.

Leases

Rate Net present value of rent
  Residential Non-Residential
0% Up to £125,000 £0 – 150,000
1% Excess over £125,000 £150,001 – 5,000,000
2% 5,000,001 +

Annual Tax on Enveloped Dwellings (ATED)

Valuation of property Charges for year ending 31/3/20
£
Charges for year ending 31/3/19
£
£500,000 to £1,000,000 3,650 3,600
£1,000,001 to £2,000,000 7,400 7,250
£2,000,001 to £5,000,000 24,800 24,250
£5,000,001 to £10,000,000 57,900 56,550
£10,000,001 to £20,000,000 116,100 113,400
Over £20,000,000 232,350 226,950

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