| Land and buildings (on full consideration paid) |
|||
|
Rate
|
Residential property
|
Non-residential
|
|
|
Nil
1% 3% 4% |
Disadvantaged areas
|
Other
|
£
|
|
£
|
£
|
||
|
0 - 150,000*
150,001* - 250,000 250,001 - 500,000 Over 500,000 |
0 - 125,000*
125,001* - 250,000 250,001 - 500,000 Over 500,000 |
0 - 150,000
150,001 - 250,000 250,001 - 500,000 Over 500,000 |
|
* £175,000 for transactions with an effective date on or after 3 September 2008 and before 1 January 2010.
Shares and securities - rate 0.5%.