|
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.