| Land and buildings (on full consideration paid) |
|
Rate
|
Residential property*
|
Non-residential
|
|
|
Disadvantaged areas
|
Other
|
|
|
£
|
£
|
£
|
|
Nil
|
0 – 150,000
|
0 – 125,000
|
0 – 150,000
|
|
1%*
|
150,001 – 250,000*
|
125,001 – 250,000*
|
150,001 – 250,000
|
|
3%
|
250,001 – 500,000
|
250,001 – 500,000
|
250,001 – 500,000
|
|
4%
|
500,001 – 1,000,000
|
500,001 – 1,000,000
|
Over 500,000
|
|
5%
|
Over 1,000,000**
|
Over 1,000,000**
|
|
* Relief available for first time buyers for transactions with an effective date on or after 25 March 2010 and before 25 March 2012.
** For transactions with an effective date on or after 6 April 2011.
Shares and securities – rate 0.5%. |