Guidance

Rates and allowances: Stamp Duty Land Tax

Find out about Stamp Duty Land Tax (SDLT) rates on residential and non-residential land or property.

Published 1 January 2014
Last updated 30 April 2018 + show all updates
  1. Guidance on new leases on attachments Stamp Duty Land Tax rates: 17 March 2005 to 22 March 2006 and Stamp Duty Land Tax rates: 23 March 2006 to 11 March 2008 have been updated.
  2. All Stamp Duty Land Tax rates have been updated.
  3. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  4. New SDLT rates for residential properties from 4 December have been added to this guide.
  5. First published.