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HMRC internal manual

Stamp Duty Land Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Calculation of stamp duty land tax: Rent

Stamp duty land tax is chargeable on rental payments at a flat rate of 1% on the amount bywhich the net present value (NPV) of the rent exceeds the relevant (residential or non-residential) threshold.

For further details of NPV refer to SDLTM13075.

For current thresholds refer to SDLTM13100.