In this section:

  • SDLT rates tables - quick reference

SDLT rates tables - quick reference

These tables will help you identify the current rates that apply to most Stamp Duty Land Tax (SDLT) transactions. When completing your SDLT return you should not rely on these tables alone - you'll find more detail about how the rates apply and their limitations by following the link at the end of the page to the guide 'SDLT rates and thresholds'.

These tables do not apply to Land and Buildings Transaction Tax (LBTT), which will apply to land transactions in Scotland from April 2015.  Information about LBTT rates and bands can be found on the Scottish Government website (Opens new window).

On this page:

SDLT on residential land or property

SDLT on residential land or property - freehold or leasehold

Purchase price/lease premium or transfer value

SDLT rate

Up to £125,000

Zero

Over £125,000 to £250,000

1%

Over £250,000 to £500,000

3%

Over £500,000 to £1 million

4%

Over £1 million to £2 million

5%

Over £2 million 7%

In the case of a new lease with a substantial rent, please also see the table below 'SDLT on rent for new residential leases'.

Higher rate for corporate bodies

From 20 March 2014 SDLT is charged at 15% on interests in residential dwellings costing more than £500,000 purchased by certain non-natural persons.

For conditions that apply to the 15% rate see SDLT rates and thresholds - full details.

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SDLT on rent for new residential leases

Net present value of rent - residential

SDLT rate

Up to £125,000

Zero

Over £125,000

1% of value that exceeds £125,000

Please note that these rates can apply in addition to the charges detailed in table above.

SDLT rates and thresholds - full details

SDLT on residential land or property in disadvantaged areas

Purchase price/lease premium or transfer value

SDLT rate

Up to £150,000

Zero

Over £150,000 to £250,000

1%

Over £250,000 to £500,000

3%

Over £500,000 to £1 million

4%

Over £1 million to £2 million

5%

Over £2 million from 22 March 2012 7%
Over £2 million (purchased by certain persons, including corporate bodies) from 21 March 2012 15%

Read about when Disadvantaged Areas Relief applies

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SDLT on non-residential or mixed use property or land

SDLT on non-residential or mixed use property or land – freehold or leasehold

Purchase price/lease premium or transfer value

SDLT rate

Up to £150,000 - annual rent is less than £1,000

Zero

Up to £150,000 - annual rent is £1,000 or more

1%

Over £150,000 to £250,000

1%

Over £250,000 to £500,000

3%

Over £500,000

4%

In the case of a new lease with a substantial rent, please also see the table below

SDLT rates and thresholds - full details

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SDLT on rent for non-residential or mixed use properties or land - new leases

Net present value of rent

SDLT rate

£0 - £150,000

Zero

Over £150,000

1% of the value that exceeds £150,000

SDLT rates and thresholds - full details

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SDLT and Stamp Duty rates before 20 March 2014

Follow the links below to check SDLT and Stamp Duty rates in earlier tax years

SDLT rates from 25 March 2012 until 19 March 2014

SDLT rates from 6 April 2011 until 24 March 2012

SDLT rates from 25 March 2010 to 5 April 2011

SDLT rates from 1 January 2010 until 24 March 2010

SDLT rates from 22 April 2009 until 31 December 2009

SDLT rates 3 September 2008 until 21 April 2009

SDLT rates from 12 March 2008 until 2 September 2008

SDLT rates from 23 March 2006 until 11 March 2008

SDLT rates from 17 March 2005 until 22 March 2006

SDLT rates from 1 December 2003 until 16 March 2005

Rates of Stamp Duty on land transfers before December 2003

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