Stamp duty is charged on the documents by which certain types of property are transferred to new owners - e.g. it is charged on the conveyance of a freehold house.

Stamp Duty and Stamp Duty Land Tax

Land and buildings (On full consideration paid)

Rate
Residential property
Non-residential
Disadvantaged areas
£
Other
£

£
Nil
0 - 150,000
0 - 125,000*
0 - 150,000
1%
150,001 - 250,000
125,001 - 250,000
150,001 - 250,000
3%
250,001 - 500,000
250,001 - 500,000
250,001 - 500,000
4%
Over 500,000
Over 500,000
Over 500,000

Shares and securities - rate 0.5%