Stamp Duty

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Stamp Duty

This is a Government fixed tax, chargeable on the execution of documents, pertaining to transactions such as Leases, Agreements for Leases and Conveyances. The duty is payable by the purchaser or lessee, and the disposal document can not be adduced as evidence of the transaction unless adequately stamped.The rate applicable is set by Central Government and varies depending upon the value of the transaction.Current rates are as follows:

 

• Up to £60 000 – nil

• Over £60 000, up to £250 000 – 1%

• Over £250 000, up to £500 000 – 3%

• Over £500 000 – 4%

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