Rates and allowances: Stamp Duty Land Tax
Stamp Duty Land Tax rates on residential or non-residential property.
The attached documents are classified by HM Revenue and Customs as guidance and provides the rates of Stamp Duty Land Tax (SDLT) on residential or non-residential properties.
Information about SDLT and the current stamp duty rates is also available.
Published: 1 January 2014
Updated: 17 February 2016
- All Stamp Duty Land Tax rates have been updated.
- Rates, allowances and duties have been updated for the tax year 2015 to 2016.
- New SDLT rates for residential properties from 4 December have been added to this guide.
- First published.