These tables provide the rates that applied to most Stamp Duty Land Tax (SDLT) transactions during the period 3 September 2008 -21 April 2009.
On this page:
| Purchase price/lease premium or transfer value | SDLT rate |
|---|---|
| Up to £175,000 ( doesn’t apply to the residential element of a mixed use property) | Zero |
| Over £175,000 to £250,000 | 1% |
| Over £250,000 to £500,000 | 3% |
| Over £500,000 | 4% |
| Purchase price/lease premium or transfer value | SDLT rate |
|---|---|
| Up to £125,000 (£150,000 if the property is in disadvantaged area) | 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 residential property - new leases’
| Net present value of rent - residential | SDLT rate |
|---|---|
| Up to £175,000 | Zero |
| Over £175,000 | 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 on new or assigned residential leases of less than 21 years'.
| Purchase price 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% |
| Lease premium | SDLT rate |
|---|---|
| Up to £150,000 – annual rent under £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% |
| Net present value of rent - non-residential or mixed use | SDLT rate |
|---|---|
| £0 - £150,000 | Zero |
| Over £150,000 | 1% of the value that exceeds £150,000 |
Please note that these rates can apply in addition to the charges detailed in the table above 'SDLT on non - residential or mixed use property or land - new leases'.
Follow the links below to check SDLT and Stamp Duty rates in earlier tax years
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
