| A tax on documents relating to, share transfers
and property transactions. The rates of duty (05/06) are as follows:
Share Transfers
0.5% per share.
Transfers of land and buildings (consideration paid)
Rate
|
Land in disadvantaged areas |
All other land in the UK |
| Residential |
Non-residential |
Residential |
Non-residential |
Zero |
£0 - £150,000 |
£0 - £150,000 |
£0 - £120,000 |
£0 - £150,000 |
1% |
Over £150,000
- £250,000 |
Over £150,000
- £250,000 |
Over £120,000
- £250,000 |
Over £150,000
- £250,000 |
3% |
Over £250,000
- £500,000 |
Over £250,000
- £500,000 |
Over £250,000
- £500,000 |
Over £250,000
- £500,000 |
4% |
Over £500,000 |
Over £500,000 |
Over £500,000 |
Over £500,000 |
|
|
