Stamp Duty Land Tax (SDLT) is charged on land and property transactions in the UK. The tax is charged at different rates and has different thresholds for different types of property and different values of transaction.
The tax rate and payment threshold can vary according to whether the property is in residential or non-residential use, and whether it is a freehold or leasehold. SDLT relief is available for certain kinds of property or transaction
Further information can be found by clicking the following links
- Purchases: Residential Rates
- Residential leases with substantial rents
- Purchases & Leases with Rents: Commercial Rates