This guide sets out the rates for Stamp Duty on land transfers from March 2000 and links to rates for previous years. For transfers after December 2003 Stamp Duty Land Tax applies.
On this page:
The rates below are based on the certificate of value in the transfer document.
| Certified transfer value | Rate |
|---|---|
| £60,000 | nil |
| £250,000 | 1% |
| £500,000 | 3% |
| Uncertified | 4% |
For rates before 2000 follow the link below.
For conveyances and transfers from 1 December 2003 Stamp Duty Land Tax applies. Follow the link below to check the rates.
Stamp Duty Land Tax rates and thresholds
The rates in the table below are based on the average rent of the lease. The later table gives the rates on the lease premium.
| Term of lease | Rate |
|---|---|
| 7 years or less - annual rent £5000 or less | nil |
| 7 years or less - annual rent more than £5000 | 1% |
| 7 - 35 years | 2% |
| 35 - 100 years | 12% |
| Over 100 years | 24% |
For rates before 2000 follow the link below.
For conveyances and transfers from 1 December 2003 Stamp Duty Land Tax applies. Follow the link below to check the rates.
Stamp Duty Land Tax rates and thresholds
The rates below are based on the certified value in the transfer document.
| Certified value | Rate |
|---|---|
| £60,000 annual rent £600 or less | nil |
| £250,000 | 1% |
| £500,000 | 3% |
| More than £500,000 | 4% |
For rates before 2000 follow the link below.
For conveyances and transfers from 1 December 2003 Stamp Duty Land Tax applies. Follow the link below to check the rates.
Stamp Duty Land Tax rates and thresholds
