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 Budget 2006
  Stamp Duty and 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 £125,000 for residential property and £150,000 for commercial property. In "disadvantaged areas", the residential threshold is £150,000.
 

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