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Stamp Duty Land Tax is payable on conveyances and land transfers. The table below details the amounts due as from 28th March 2000:
Consideration Amount |
Duty due |
Up to and including £125,000, provided a certificate of value for £125,000 is included in the document |
nil |
Over £125,000 but not more than £250,000, provided a certificate of value for £250,000 is included in the document. |
1% |
Over £250,000 but not more than £500,000, provided a certificate of value for £500,000 is included in the document. |
3% |
Over £500,000 |
4% |
N.B. All amounts are now rounded up to the next multiple of £5 |
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