Stamp duty land tax SDLT - Revision history

Editor at 11:18, 5 September 2025

2025-09-05T11:18:15Z

← Older revision		Revision as of 11:18, 5 September 2025
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	* HMRC: [http://www.hmrc.gov.uk/sdlt/index.htm Stamp Duty Land Tax].		* HMRC: [http://www.hmrc.gov.uk/sdlt/index.htm Stamp Duty Land Tax].

−	[[Category:DCN_Definition]] [[Category:DCN_Guidance]] [[Category:DCN_Policy]] [[Category:Taxation]]	+	[[Category:Articles_needing_more_work]] [[Category:DCN_Definition]] [[Category:DCN_Guidance]] [[Category:DCN_Policy]] [[Category:Taxation]]

Editor at 12:37, 15 February 2021

2021-02-15T12:37:00Z

← Older revision		Revision as of 12:37, 15 February 2021
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	* Company acquisitions in construction.		* Company acquisitions in construction.
	* Conveyancing.		* Conveyancing.
		+	* December 2020 GDP figures show construction vulnerable.
	* Disbursement.		* Disbursement.
	* Duty.		* Duty.

Designing Buildings at 08:55, 26 October 2020

2020-10-26T08:55:22Z

← Older revision		Revision as of 08:55, 26 October 2020
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	NB: Scotland has its own [http://www.gov.scot/Topics/Government/Finance/scottishapproach/lbtt Land and Buildings Transaction Tax], and in September 2016, the Welsh Government announced that it would introduce its own [http://gov.wales/newsroom/finance1/2016/160909-land-transaction-tax/?lang=en Land Transaction Tax], the first Welsh tax in 800 years.		NB: Scotland has its own [http://www.gov.scot/Topics/Government/Finance/scottishapproach/lbtt Land and Buildings Transaction Tax], and in September 2016, the Welsh Government announced that it would introduce its own [http://gov.wales/newsroom/finance1/2016/160909-land-transaction-tax/?lang=en Land Transaction Tax], the first Welsh tax in 800 years.
		+
		+	In 2020, SDLT rates were temporarily reduced to boost the housing market following the COVID-19 outbreak. In October 2020, this reduction was extended to March 2021.

	= Related articles on Designing Buildings Wiki =		= Related articles on Designing Buildings Wiki =

Designing Buildings at 05:32, 22 October 2020

2020-10-22T05:32:52Z

← Older revision		Revision as of 05:32, 22 October 2020
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	* HMRC: [http://www.hmrc.gov.uk/sdlt/index.htm Stamp Duty Land Tax].		* HMRC: [http://www.hmrc.gov.uk/sdlt/index.htm Stamp Duty Land Tax].

−	[[Category:Taxation]]	+	[[Category:DCN_Definition]] [[Category:DCN_Guidance]] [[Category:DCN_Policy]] [[Category:Taxation]]

Editor at 15:55, 1 October 2018

2018-10-01T15:55:14Z

← Older revision		Revision as of 15:55, 1 October 2018
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	NB: Scotland has its own [http://www.gov.scot/Topics/Government/Finance/scottishapproach/lbtt Land and Buildings Transaction Tax], and in September 2016, the Welsh Government announced that it would introduce its own [http://gov.wales/newsroom/finance1/2016/160909-land-transaction-tax/?lang=en Land Transaction Tax], the first Welsh tax in 800 years.		NB: Scotland has its own [http://www.gov.scot/Topics/Government/Finance/scottishapproach/lbtt Land and Buildings Transaction Tax], and in September 2016, the Welsh Government announced that it would introduce its own [http://gov.wales/newsroom/finance1/2016/160909-land-transaction-tax/?lang=en Land Transaction Tax], the first Welsh tax in 800 years.

−	~~= Find out more =~~	+	= Related articles on Designing Buildings Wiki =
−		+
−	=== Related articles on Designing Buildings Wiki ===	+

	* Company acquisitions in construction.		* Company acquisitions in construction.
	* Conveyancing.		* Conveyancing.
	* Disbursement.		* Disbursement.
		+	* Duty.
	* Land.		* Land.
	* Net Present Value.		* Net Present Value.

Designing Buildings at 09:37, 27 August 2018

2018-08-27T09:37:57Z

← Older revision		Revision as of 09:37, 27 August 2018
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	* Land.		* Land.
	* Net Present Value.		* Net Present Value.
		+	* Owner.
	* Reservation agreement.		* Reservation agreement.
	* Search fees.		* Search fees.

Editor at 16:30, 20 August 2018

2018-08-20T16:30:10Z

← Older revision		Revision as of 16:30, 20 August 2018
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−	Stamp duty land tax is payable on the purchase or transfer of property or land in the UK which has a value above a certain threshold. It is ~~therefore~~ a tax which arises on property transactions. Given the large amounts of money involved, it is important that it is fully factored into project appraisals.	+	Stamp duty land tax is payable on the purchase or transfer of property or land in the UK which has a value above a certain threshold. Therefore, it is a tax which arises on property transactions. Given the large amounts of money involved, it is important that it is fully factored into project appraisals.

	The way in which the tax is calculated can vary according to a number of considerations, such as, whether the property which is the subject of the transaction is commercial or residential, is leasehold or freehold or is part of a series of associated transactions.		The way in which the tax is calculated can vary according to a number of considerations, such as, whether the property which is the subject of the transaction is commercial or residential, is leasehold or freehold or is part of a series of associated transactions.
Line 62:		Line 62:
	* Conveyancing.		* Conveyancing.
	* Disbursement.		* Disbursement.
		+	* Land.
	* Net Present Value.		* Net Present Value.
	* Reservation agreement.		* Reservation agreement.

Editor at 12:02, 4 July 2018

2018-07-04T12:02:59Z

← Older revision		Revision as of 12:02, 4 July 2018
Line 64:		Line 64:
	* Net Present Value.		* Net Present Value.
	* Reservation agreement.		* Reservation agreement.
		+	* Search fees.
	* Tax on £2m plus residential properties.		* Tax on £2m plus residential properties.
	* Taxation.		* Taxation.

Editor at 16:03, 3 July 2018

2018-07-03T16:03:14Z

← Older revision		Revision as of 16:03, 3 July 2018
Line 61:		Line 61:
	* Company acquisitions in construction.		* Company acquisitions in construction.
	* Conveyancing.		* Conveyancing.
		+	* Disbursement.
	* Net Present Value.		* Net Present Value.
	* Reservation agreement.		* Reservation agreement.

Editor at 12:15, 9 April 2018

2018-04-09T12:15:46Z

← Older revision		Revision as of 12:15, 9 April 2018
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	{\|		{\|
−	\|Property or lease premium or transfer value	+	\| Property or lease premium or transfer value
−	\|SDLT rate	+	\| SDLT rate
	\|-		\|-
−	\|Up to £150,000	+	\| Up to £150,000
−	\|Zero	+	\| Zero
	\|-		\|-
−	\|The next £100,000 (the portion from £150,001 to £250,000)	+	\| The next £100,000 (the portion from £150,001 to £250,000)
−	\|2%	+	\| 2%
	\|-		\|-
−	\|The remaining amount (the portion above £250,000)	+	\| The remaining amount (the portion above £250,000)
−	\|5%	+	\| 5%
	\|}		\|}

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	{\|		{\|
−	\|Property or lease premium or transfer value	+	\| Property or lease premium or transfer value
−	\|SDLT rate	+	\| SDLT rate
	\|-		\|-
−	\|Up to £125,000	+	\| Up to £125,000
−	\|Zero	+	\| Zero
	\|-		\|-
−	\|The next £125,000 (the portion from £125,001 to £250,000)	+	\| The next £125,000 (the portion from £125,001 to £250,000)
−	\|2%	+	\| 2%
	\|-		\|-
−	\|The next £675,000 (the portion from £250,001 to £925,000)	+	\| The next £675,000 (the portion from £250,001 to £925,000)
−	\|5%	+	\| 5%
	\|-		\|-
−	\|The next £575,000 (the portion from £925,001 to £1.5 million)	+	\| The next £575,000 (the portion from £925,001 to £1.5 million)
−	\|10%	+	\| 10%
	\|-		\|-
−	\|The remaining amount (the portion above £1.5 million)	+	\| The remaining amount (the portion above £1.5 million)
−	\|12%	+	\| 12%
	\|}		\|}

−	(Rates current at September 2016)	+	[Rates current at September 2016.]

	There will normally be a 3% additional charge on top of the normal SDLT rates if buying a new residential property means the owner will own more than one.		There will normally be a 3% additional charge on top of the normal SDLT rates if buying a new residential property means the owner will own more than one.
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	* companies and trusts buying residential property		* companies and trusts buying residential property

−	NB, Scotland has its own [http://www.gov.scot/Topics/Government/Finance/scottishapproach/lbtt Land and Buildings Transaction Tax], and in September 2016, the Welsh Government announced that it would introduce its own [http://gov.wales/newsroom/finance1/2016/160909-land-transaction-tax/?lang=en Land Transaction Tax], the first Welsh tax in 800 years.	+	NB: Scotland has its own [http://www.gov.scot/Topics/Government/Finance/scottishapproach/lbtt Land and Buildings Transaction Tax], and in September 2016, the Welsh Government announced that it would introduce its own [http://gov.wales/newsroom/finance1/2016/160909-land-transaction-tax/?lang=en Land Transaction Tax], the first Welsh tax in 800 years.

	= Find out more =		= Find out more =
Line 62:		Line 62:
	* Conveyancing.		* Conveyancing.
	* Net Present Value.		* Net Present Value.
		+	* Reservation agreement.
	* Tax on £2m plus residential properties.		* Tax on £2m plus residential properties.
	* Taxation.		* Taxation.