Across the whole of the UK, residential rates may be increased by 3% (4% in Scotland) where further residential properties are acquired.
Stamp Duty Land Tax
Land and buildings in England and N. Ireland
| Residential | |
|---|---|
| 0 – £125,000 | 0% |
| £125,001 – £250,000 | 2% |
| £250,001 – £925,000 | 5% |
| £925,001 – £1,500,000 | 10% |
| Over £1,500,000 | 12% |
| Non-Residential | |
| 0 – £150,000 | 0% |
| £150,001 – £250,000 | 2% |
| Over £250,000 | 5% |
First-Time Buyer relief may apply on residential purchases up to £500,000.
Land and Buildings Transaction Tax
Land and Buildings in Scotland
| Residential | |
|---|---|
| 0 – £145,000 | 0% |
| £145,001 – £250,000 | 2% |
| £250,001 – £325,000 | 5% |
| £325,001 – £750,000 | 10% |
| Over £750,000 | 12% |
| Non-Residential | |
| 0 – £150,000 | 0% |
| £150,001 – £250,000 | 1% |
| Over £250,000 | 5% |
Land Transaction Tax
Land and Buildings in Wales
| Residential | |
|---|---|
| 0 – £180,000 | 0% |
| £180,001 – £250,000 | 3.5% |
| £250,001 – £400,000 | 5% |
| £400,001 – £750,000 | 7.5% |
| £750,001 – £1,500,000 | 10% |
| Over £1,500,000 | 12% |
| Non-Residential | |
| 0 – £150,000 | 0% |
| £150,001 – £250,000 | 1% |
| £250,001 – £1,000,000 | 5% |
| Over £1,000,000 | 6% |
