Stamp Duty Land Tax
Stamp Duty Land Tax is payable on conveyances and land transfers. The table below details the amounts due as from 28th March 2000:
| Consideration Amount | Duty due |
|---|---|
| Up to and including £120,000, provided a certificate of value for £120,000 is included in the document | nil |
| Over £120,000 but not more than £250,000, provided a certificate of value for £250,000 is included in the document | 1% |
| Over £250,000 but not more than £500,000, provided a certificate of value for £500,000 is included in the document | 3% |
| Over £500,000 | 4% |
All amounts are now rounded up to the nearest £5
