NEW RATES FOR STAMP DUTY

New rules mean that tax will be charged at marginal rate on each slice of the consideration for a transaction.

.0% on any amount up to £125,000

.2% on any amount over £125,000 up to £250,000

.5% on any amount over £250,000 up to £925,000

.10% on any amount over £925,000 up to £15000,00

An online stamp duty calculator is available at www.hmrc.gov.uk/tools/sdlt/land-and-property.htm

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