Published on 16 Mar 2016 • England, Wales |
Chargeable consideration | Applicable SDLT rate |
Not more than £125,000 | 3%* |
More than £125,000 but not more than £250,000 | 5% |
More than £250,000 but not more than £925,000 | 8% |
More than £925,000 but not more than £1.5 million | 13% |
More than £1.5 million | 15% |
Rate band | Rate |
So much of the consideration as does not exceed £150,000 | 0% |
So much as exceeds £150,000 up to £250,000 | 2% |
So much as exceeds £250,000 | 5% |
Net present value of rent | Rate |
£0 up to £150,000 | 0% |
Over £150,000 up to £5 million | 1% |
Over £5 million | 2% |