Stamp Duty
| TA.9 - Rates of Stamp Duty | |||||||||
| Conveyances and transfers of land, buildings and property other than stocks and shares | |||||||||
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| Commencing | Threshold and rates of stamp duty | ||||||||
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| Nil rate | 0.5% | 1% | 1.5% | 2% | 2.5% | 3% | 3.5% | 4.0% | |
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| Considerations | Considerations exceeding | ||||||||
| up to | |||||||||
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| £ | £ | £ | £ | £ | £ | £ | £ | ||
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| 1 August 1958 | 3,500 | 3,500 | 4,500 | 5,250 | 6,000 | - | - | - | - |
| 1 August 1963 | 4,500 | 4,500 | 6,000 | - | - | - | - | - | - |
| 1 August 1967 | 5,500 | 5,500 | 7,000 | - | - | - | - | - | - |
| 1 August 1972 | 10,000 | 10,000 | 15,000 | - | - | - | - | - | - |
| 1 May 1974(1) | 15,000 | 15,000 | 20,000 | 25,000 | 30,000 | - | - | - | - |
| 6 April 1980 | 20,000 | 20,000 | 25,000 | 30,000 | 35,000 | - | - | - | - |
| 22 March 1982 | 25,000 | 25,000 | 30,000 | 35,000 | 40,000 | - | - | - | - |
| 13 March 1984 | 30,000 | - | 30,000 | - | - | - | - | - | - |
| 20 December 1991 | 250,000 | - | 250,000 | - | - | - | - | - | - |
| 20 August 1992 | 30,000 | - | 30,000 | - | - | - | - | - | - |
| 16 March 1993 | 60,000 | - | 60,000 | - | - | - | - | - | - |
| 8 July 1997 | 60,000 | - | 60,000 | 250,000 | 500,000 | - | - | - | - |
| 24 March 1998 | 60,000 | - | 60,000 | - | 250,000 | - | 500,000 | - | - |
| 16th March 1999 | 60,000 | - | 60,000 | - | - | 250,000 | - | 500,000 | - |
| 28th March 2000 | 60,000 | - | 60,000 | - | - | - | 250,000 | - | 500,000 |
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Footnote |
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