Guidance: Stamp Duty Land Tax rates from 1 December 2003 to 30 September 2021

The 23 March 2006 to 11 March 2008 Stamp Duty Land Tax rates and thresholds for residential properties have been corrected as the all other land in the UK-non-Residential threshold has been changed from over £125,000 to £250,000 to over £150,000 to £250,000.

The Stamp Duty Land Tax rates and thresholds for residential properties from 1 July 2021 to 30 September 2021 have been added.

The Stamp Duty Land Tax rates and thresholds for residential properties from 4 December 2014 to 7 July 2020 and 8 July 2020 to 30 June 2021 have been added.

The Stamp Duty Land Tax rates and thresholds for residential properties from 23 March 2006 to 11 March 2008 have been updated.

The government has temporarily increased the nil rate bands of residential Stamp Duty Land Tax from £125,000 to £500,000.

This page has been updated to include links to current Stamp Duty Land Tax rates and previous Stamp Duty Land Tax rates.

Guidance on new leases on attachments Stamp Duty Land Tax rates: 17 March 2005 to 22 March 2006 and Stamp Duty Land Tax rates: 23 March 2006 to 11 March 2008 have been updated.

All Stamp Duty Land Tax rates have been updated.

Rates, allowances and duties have been updated for the tax year 2015 to 2016.

New SDLT rates for residential properties from 4 December have been added to this guide.

First published.