Stamp Duty Reserve Tax (SDRT) current rates of tax and interest

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.