| Land and buildings (on full consideration paid) | |||
|
Rate
|
Residential property
|
Non-residential
|
|
|
Nil
1% 3% 4% |
Disadvantaged areas
|
Other
|
£
|
|
£
|
£
|
||
|
0 – 150,000
150,001 – 250,000* 250,001 – 500,000 Over 500,000 |
0 – 125,000
125,001 – 250,000* 250,001 – 500,000 Over 500,000 |
0 – 150,000
150,001 – 250,000 250,001 – 500,000 Over 500,000 |
|
* Relief available for first time buyers for transactions with an effective date on or after 25 March 2010 and before 25 March 2012.
Shares and securities – rate 0.5%.
