Stamp Duty

he current SDLT threshold is £125,000 for residential properties and £150,000 for non-residential land and properties.

Residential property rates

You can also use this table to work out the SDLT for the purchase price of a lease (the ‘lease premium’).

Non-residential and mixed use land and property rates

Non-residential property includes:

  • Commercial property, eg shops or offices
  • Agricultural land
  • Forests
  • Any other land or property which is not used as a residence
  • 6 or more residential properties bought in a single transaction

A ‘mixed use’ property is one that has both residential and non-residential elements, eg a flat connected to a shop, doctor’s surgery or office.

You pay SDLT on the entire price (or ‘consideration’) when you pay £150,000 or more for non-residential or mixed-use land or property.

Freehold sales and transfers

You can also use this table to work out the SDLT rate for a lease premium.