Numbers of UK SDLT property transactions by liable and non-liable
Stamp duty land tax: liable and non-liable UK property transactions valued at £40,000 or above.
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These figures are based on a count of stamp duty land tax certificates issued, for residential and non-residential transactions, where the transaction value is £40,000 or above. The stamp duty land tax forms must be presented, or information submitted online, whether or not duty is payable.