What Stamp Duty is payable?
|
Property or lease premium |
SDLT Rate |
|
Up to £150,00 or leasehold with annual rent under £1000 |
Zero |
|
Up to £150,000 or leasehold with annual rent of £1000 or more |
1% |
|
£150,001 to £250,000 |
1% |
|
£250,001 to £500,000 |
3% |
|
Over £500,000 |
4% |
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