RMH Associates
Business & Accountancy Services
Stamp Duty Land Tax
| STAMP DUTY |
| Purchase price | Charge | |
| Goodwill, intelectual property & chattels | Nil | |
| Shares | 0.5% rounded up to nearest £5 | |
| Residential property | Non-residential or mixed use | |
| nil* | up to £125,000 | up to £150,000 |
| 1% | £125,001-£250k | £150,001-£250k |
| 3% | £250,001-£500k | £250,001-£500k |
| 4% | over £500k | over £500k |
* Threshold of £150,000 applies to residential property in disadvantaged areas. Special rules apply to lease rentals from 12 March 2008 | ||