Residential land or property SDLT rates and thresholds
| Property Purchase Price | SDLT rate |
| Up to £125,000 | Zero |
| Portion over £125,000 to £250,000 | 2% |
| Portion over £250,000 to £925,000 | 5% |
| Portion over £925,000 to £1.5 million | 10% |
| Over £1.5 million | 12% |
| Property Purchase Price | SDLT rate |
| Up to £125,000 | Zero |
| Portion over £125,000 to £250,000 | 2% |
| Portion over £250,000 to £925,000 | 5% |
| Portion over £925,000 to £1.5 million | 10% |
| Over £1.5 million | 12% |
