30 Bankside Court
Stationfields
Kidlington
Oxford
OX5 1JE
T: 01865 379272
F: 01865 841152
Accountants, Registered Auditors & Business Advisors
Chapman, Robinson & Moore Ltd.
Registered in England and Wales No. 253 7955
Map & Directions
© Chapman Robinson & Moore 2013
All rights reserved
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Stamp Duty Land Tax (SDLT) on land and buildings (On full consideration paid) | ||
| Rate | Residential Property £ | Non-residential £ |
| Nil | 0 - 125,000 | 0 - 150,000 |
| 1% | 125,001 - 250,000 | 150,001 - 250,000 |
| 3% | 250,001 - 500,000 | 250,001 - 500,000 |
| 4% | 500,001 - 1,000,000 | 500,001 or more |
| 5% | 1,000,001 - 2,000,000 | N/A |
| 7% | 2,000,001 or more * | N/A |
* From 21 March 2012, SDLT is charged at 15 per cent on interests in residential dwellings costing more than £2 million purchased by certain non-natural persons. This broadly includes bodies corporate, for example limited companies, collective investment schemes and all partnerships with one or more members who are either a body corporate or a collective investment scheme. There are exclusions for companies acting in their capacity as trustees for a settlement and property developers who meet certain conditions.
Leases are charged at 1% where the net present value of rents exceeds £125,000 (residential) or £150,000 (non-residential)
New zero-carbon homes and flats up to £500,000 pay no stamp duty (over £500,000 normal charge less £15,000) until 1 October 2012.
Shares and securities - 0.5% rounded up to next multiple of £5 (i.e. £5 per £1000 of consideration or part thereof). No charge for consideration under £1,000.
To find out how Chapman Robinson & Moore can help your business either call 01865 379272, or click here to arrange a free Confidential Business Analysis.
