Wrigley Partington

Chartered Accountants & Business Advisors

Stamp Duty

Tax and accountancy
 
Stamp duty is payable at a rate of 0.5% on transfers of shares and securities.
 
Land & buildings in England and Northern ireland
Residential Band from 1 October 2021 Rate** Non-residential Band Rate
Value up to £125,000* 0% Value up to £150,000 0%
£125,001* - £250,000 2% £150,001 -250,000 2%
£250,001 - £925,000 5% Over £250,000 5%
£925,000 - £1.5 million 10%    
Over £1.5 million 12%    
 
*£500,000 up to 30 June 2021 and then £250,000 from 1 July 2021 to 30 September 2021
**Residential rates are increased by 3% where further residential properties are acquired
 
A 15% rate may apply to properties over £500,000 purchased by certain non-natural persons.
 

 

Address

Wrigley Partington Chartered Accountants

Sterling House

501 Middleton Road

Chadderton, Oldham

OL9 9LY