Stamp Duty Land Tax

Rate if purchase is of residential property by property value	2026/27	2025/26	2024/25
£0 - £125,000	0%	0%	0%
£125,001 - £250,000	2%	2%	0%
£250,001 - £925,000	5%	5%	5%
£925,001 - £1,500,000	10%	10%	10%
£1,500,001 +	12%	12%	12%

Rate if purchase is of an additional residential property by property value	2026/27	2025/26	31-Oct-24 to 31-Mar-25	1-Apr-24 to 30-Oct-24
£0 to £40,000	0%	0%	0%	0%
£40,001 to £125,000	5%	5%	5%	3%
£125,001 to £250,000	7%	7%	5%	3%
£250,001 to £925,000	10%	10%	10%	8%
£925,001 to £1,500,000	15%	15%	15%	13%
£1,500,001 +	17%	17%	17%	15%

Rate if purchase is of residential property by non-UK residents by property value	2026/27	2025/26	2024/25
£0 to £40,000	0%	0%	0%
£40,001 to £125,000	2%	2%	2%
£125,001 to £250,000	4%	4%	2%
£250,001 to £925,000	7%	7%	7%
£925,001 to £1,500,000	12%	12%	12%
£1,500,001 +	14%	14%	14%

Rate if purchase is of an additional residential property by non-UK residents by property value	2026/27	2025/26	31-Oct-24 to 31-Mar-25	1-Apr-24 to 30-Oct-24
£0 to £40,000	0%	0%	0%	0%
£40,001 to £125,000	7%	7%	7%	5%
£125,001 to £250,000	9%	9%	7%	5%
£250,001 to £925,000	12%	12%	12%	10%
£925,001 to £1,500,000	17%	17%	17%	15%
£1,500,001 +	19%	19%	19%	17%

Rate for residential leases by net present value (NPV) of the rent	2026/27	2025/26	2024/25
£0 to £125,000	0%	0%	0%
£125,001 to £250,000	1%	1%	0%
£250,001 +	1%	1%	1%

Rate for residential leases by non-UK residents by net present value (NPV) of the rent	2026/27	2025/26	2024/25
£0 to £40,000	0%	0%	0%
£40,001 to £125,000	2%	2%	2%
£125,001 to £250,000	3%	3%	2%
£250,001 +	3%	3%	3%

Rate if purchase is eligible for first-time buyer relief by property value	2026/27	2025/26	2024/25
£0 to £300,000	0%	0%	0%
£300,001 to £425,000	5%	5%	0%
£425,001 to £500,000	5%	5%	5%
£500,001 to £625,000	N/A	N/A	5%

Rate if purchase is eligible for first-time buyer relief by non-UK residents by property value	2026/27	2025/26	2024/25
£0 to £40,000	0%	0%	0%
£40,001 to £300,000	2%	2%	2%
£300,001 to £425,000	7%	7%	2%
£425,001 to £500,000	7%	7%	7%
£500,001 to £625,000	N/A	N/A	7%

Rate if purchase is of residential property by a company by property value	2026/27	2025/26	31-Oct-24 to 31-Mar-25	1-Apr-24 to 30-Oct-24
£0 to £40,000	0%	0%	0%	0%
£40,001 to £125,000	5%	5%	5%	3%
£125,001 to £250,000	7%	7%	5%	3%
£250,001 to £500,000	10%	10%	10%	8%
£500,001 +	17%	17%	17%	15%

Rate if purchase is of residential property by a non-UK company by property value	2026/27	2025/26	31-Oct-24 to 31-Mar-25	1-Apr-24 to 30-Oct-24
£0 to £40,000	0%	0%	0%	0%
£40,001 to £125,000	7%	7%	7%	5%
£125,001 to £250,000	9%	9%	7%	5%
£250,001 to £500,000	12%	12%	12%	10%
£500,001 +	19%	19%	19%	17%

Rate if purchase is of non-residential property by property value	2026/27	2025/26	2024/25
£0 to £150,000	0%	0%	0%
£150,001 to £250,000	2%	2%	2%
£250,001 +	5%	5%	5%

Rate for non-residential leases by net present value (NPV) of the lease	2026/27	2025/26	2024/25
£0 to £150,000	0%	0%	0%
£150,001 to £5,000,000	1%	1%	1%
£5,000,001 +	2%	2%	2%

Annual tax on enveloped dwellings (ATED)

Annual tax on enveloped dwellings (ATED) by table value of the property	2026/27	2025/26	2024/25
£0 to £500,000	£0	£0	£0
£500,001 to £1,000,000	£4,600	£4,450	£4,400
£1,000,001 to £2,000,000	£9,450	£9,150	£9,000
£2,000,001 to £5,000,000	£32,200	£31,050	£30,550
£5,000,001 to £10,000,000	£75,450	£72,700	£71,500
£10,000,001 to £20,000,000	£151,450	£145,950	£143,550
£20,000,001 +	£303,450	£292,350	£287,500

Stamp duty and stamp duty reserve tax

Stamp duty and stamp duty reserve tax threshold	2026/27	2025/26	2024/25
No stamp duty is charged if consideration is less than	£1,000	£1,000	£1,000

Stamp duty rates	2026/27	2025/26	2024/25
Purchase of own shares	0.50%	0.50%	0.50%
Transfers of, and agreements to transfer securities	0.50%	0.50%	0.50%
Transfer of bearer instrument	1.50%	1.50%	1.50%
Transfer of non-UK bearer instrument by usage	0.20%	0.20%	0.20%
Transfer of deposit certificate for stock of single non-UK company	0.20%	0.20%	0.20%

Stamp duty rates	2026/27	2025/26	2024/25
Transfers of securities to clearance services and depositary receipt issuers	1.50%	1.50%	1.50%
Transfer of bearer instrument	0.50%	0.50%	0.50%

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Graham Lloyd (Bedford) Limited

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