These tables provide the rates that applied to most Stamp Duty Land Tax (SDLT) transactions during the period 1 January 2010 - 24 March 2010.
On this page:
| 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 | 4% |
In the case of a new lease with a substantial rent, please also see the table below 'SDLT on rent for new residential leases'
SDLT rates and thresholds - full details
| 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 the table above.
SDLT rates and thresholds - full details
| 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 | 4% |
Read about when Disadvantaged Areas Relief applies
| 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
| 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
Follow the links below to check SDLT and Stamp Duty rates in earlier tax years
SDLT rates from 22 April 2009 - 31 December 2009
SDLT rates from 3 September 2008 - 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 1 December 2003 until 16 March 2005
