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Stamp Duty

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Asset

 

Rate

Stocks and shares

 

0.5%

Land and other assets* from 17 March 2005

Up to £125,000

Nil

 

£125,001 to £250,000

1.0%

 

£250,001 to £500,000

3.0%

 

Over £500,000

4.0%

*In designated disadvantaged areas stamp duty exemption applies to residential property purchases not exceeding £150,000, and to all acquisitions of non-residential land and buildings.

 

 

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