In this section:

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.

Interest rates