Stamp Duty Land Tax (Temporary Relief) Act 2020 (Version in vigour from 2021-06-10 to )
Currency | No known outstanding effects |
Coming into Force | 10 June 2021 |
beginning with 8 July 2020, andending with F530 June 2021.(2) Section 55(1B) (amount of stamp duty land tax chargeable: general) has effect as if for Table A there were substituted—
Part of relevant consideration | Percentage |
---|---|
So much as does not exceed £500,000 | 0% |
So much as exceeds £500,000 but does not exceed £925,000 | 5% |
So much as exceeds £925,000 but does not exceed £1,500,000 | 10% |
The remainder (if any) | 12% |
Part of relevant consideration | Percentage |
---|---|
So much as does not exceed £500,000 | 3% |
So much as exceeds £500,000 but does not exceed £925,000 | 8% |
So much as exceeds £925,000 but does not exceed £1,500,000 | 13% |
The remainder (if any) | 15% |
Rate bands | Percentage |
---|---|
£0 to £500,000 | 0% |
Over £500,000 | 1% |
Part of relevant consideration | Percentage |
---|---|
So much as does not exceed £250,000 | 0% |
So much as exceeds £250,000 but does not exceed £925,000 | 5% |
So much as exceeds £925,000 but does not exceed £1,500,000 | 10% |
The remainder (if any) | 12% |
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