Budget 2004 - Back to Menu
	Stamp Duty & Stamp Duty Land Tax Rates on sales % of Total Consideration Shares and marketable securities 0.5% Land 0 - threshold NIL   Threshold - £250,000 1%   £250,001 - £500,000 3%   £500,001 and over 4% The threshold is £60,000 for residential property and £150,000 for commercial property. In "disadvantaged areas", commercial property is exempt and the residential threshold is £150,000.