Tax Tables
Stamp Duty
Stamp duty is payable at a rate of 0.5% on transfers of shares and securities. On the transfer of residential property, the stamp tax is:
| Value up to £125,000* | Nil | |
| Over £125,000 - £250,000 | 1% | |
| Over £250,000 - £500,00 | 3% | |
| Over £500,00 | 4% |
* £150,000 for property in Enterprise Areas



