Residential rates of SDLTStandard rateHigher rate
Up to £250k0%3%
Next £675k (portion from £250,001 to £925k)5%8%
Next £575k (portion from £925,001 to £1.5m)10%13%
Remaining amount (portion above £1.5m)12%15%

Table 2

Non-Residential (commercial and mixed use) rateRate
Up to £150k0%
Next £100k (portion from £150,001 to £250k)2%
Remaining amount (portion above £250k)5%

The content of this article is for general information purposes only. For further information regarding the Stamp Duty Land Tax, please contact Karl Pocock or Ben Clarke.

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