Stamp Duty Land Tax Table (SDLT)

Here are the Rates you pay on Stamp Duty land tax for 2010.

Stamp Duty Land Tax for Residential Properties

The SDLT for most properties in the UK

  • Up to £125,000 - 0%.
  • Over £125,000 to £250,000 - 2%.
  • Over £250,000 to £925,000 - 5%.
  • Over £925,000 to £1,500,000 - 10%.
  • Over £1,500,000 - 12%

Online Stamp Duty calculator.

Check out the history of rate increases here.

From 25th March 2010 to 31st December 2011 - First time buyers threshold increased to £250,000 (ie:0% Stamp Duty paid for homes valued up to £250,000 for first time buyers only). This will last until 31st December 2011.

From April 2010 - 5% rate for homes valued over £1,000,000.

Example: You purchase a property with a sale price of £360,000 so you pay 3% on all of the £360,000 which is £10,800 to HM Revenue and Customs.

SDLT for Disadvantaged Areas

The Rates for disadvataged areas of the UK are exactly the same as the above except the 1% rate starts at £150,000 rather than the standard £125,000.

  • Up to £150,000 - 0%
  • Over £150,000 to £250,000 - 1%
  • Over £250,000 to £500,000 - 3%
  • Over £500,000 - 4%

SDLT For Zero Carbon Homes

Since October 2007 if you home is classed as zero carbon and has a selling price under £500,000 then you're completely exempt from the tax. If you home is priced above £500,000 your tax bill will be reduced by £15,000. Your home can still be connected to the main utilities but it needs to have additional renewable energy sources to offset this consumption. The HMRC website has more information on zero carbon homes.

SDLT For Non Residential Properties

This tax is for commercial properties such as offices and shops but also includes agricultural land, any property or land not used for residential purposes and if you purchase 6 or more residential properties in a single transaction.

  • Up to £150,000 and annual rent less than £1,000 - 0%.
  • Up to £150,000 and annual rent over £1,000 - 1%.
  • Over £150,000 to £250,000 - 1%.
  • Over £250,000 to £500,000 - 3%.
  • Over £500,000 - 4%.