Rates of Stamp Duty Reserve Tax

SDRT taxable rates

Charge	Rate
SDRT charge under section 87 FA 1986 (General share transactions)	0.5% Charge rounded up to nearest penny.
SDRT charge under sections 93 & 96 FA 1986 (Transfer of securities into depository receipt schemes and clearance services).	1.5% Charge rounded up to nearest penny.
SDRT charge under schedule 19 FA 1999 (Unit Trusts and Open Ended Investment Companies)	0.5% Charge rounded up to nearest penny.