Rates on sales % of Total Consideration
Shares and marketable securities
(nil if value up to £1,000) 0.5%
Land £0 - threshold NIL
Threshold - £250,000 1%
£250,001 - £500,000 3%
£500,001 and over (all properties) 4%
£1,000,001 - £2,000,000 (residential) 5%
Over £2m (residential) 7%
The threshold is:
£125,000 general residential property
£150,000 residential in "disadvantaged areas"
£150,000 commercial property

