Stamp Duty Land Tax rates: 22 April 2009 to 31 December 2009
Updated 30 October 2024
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Stamp Duty Land Tax (SDLT) rate is charged on the whole amount of the consideration.
SDLT residential freehold and leasehold property
| Purchase price/lease premium or transfer value | SDLT rate |
|---|---|
| Up to £175,000 (doesn’t apply to the residential element of a mixed use property) | Zero |
| Over £175,000 to £250,000 | 1% |
| Over £250,000 to £500,000 | 3% |
| Over £500,000 | 4% |
For new leases with a substantial rent, please also refer to the table for SDLT on rent for residential property - new leases.
SDLT on rent for residential property - new leases
These rates can apply in addition to the charges for SDLT residential - freehold and leasehold property.
| Net present value (NPV) of rent (residential) | SDLT rate |
|---|---|
| Up to £175,000 | Zero |
| Over £175,000 | 1% |
SDLT rates on non-residential or mixed use land or property - freehold or assigned leases of any length
| Property purchase price | SDLT rate |
|---|---|
| Up to £150,000 | Zero |
| Over £150,000 to £250,000 | 1% |
| Over £250,000 to £500,000 | 3% |
| Over £500,000 | 4% |
SDLT on non-residential or mixed use land or property - new leases
| Lease premium | SDLT rate |
|---|---|
| Up to £150,000 - annual rent under £1,000 | Zero |
| Up to £150,000 – annual rent is £1,000 or more | 1% |
| Over £150,000 to £250,000 | 1% |
| Over £250,000 to £500,000 | 3% |
| Over £500,000 | 4% |
SDLT on rent for non-residential or mixed use land and property - new leases
These rates can apply in addition to the charges for SDLT on non-residential or mixed use land or property - new leases.
| NPV of rent (non-residential or mixed use) | SDLT rate |
|---|---|
| Up to £150,000 | Zero |
| Over £150,000 | 1% |