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  1. GOV.UK
    https://www.gov.uk/stamp-duty-land-tax

    Stamp Duty Land Tax: Overview - GOV.UK

    • The threshold is where SDLT starts to apply. If you buy a property for less than the threshold, there’s no SDLT to pay.
      The current SDLT thresholds are:… See more

    How much you pay

    How much you pay depends on:
    •whether the land or property will be used as a … See more

    GOV.UK
    The value you pay SDLT on (the ‘consideration’)

    The total value you pay SDLT on (sometimes called the ‘consideration’) is usually the price you pay for the property or land.
    Sometime… See more

    GOV.UK
    How and when to pay

    Send an SDLT return to HMRC and pay the tax within 14 days of completion.
    If you have a solicitor, agent or conveyancer, they’ll usually file your return and pay th… See more

    GOV.UK
    Stamp Duty Land Tax (Sdlt): What It Is, How It Works - Investopedia
    The term stamp duty land tax (SDLT) refers to a tax imposed by the U.K. government on the purchase of land and properties with values over a certain threshold. This tax is payable to Her...
    Investopedia · https://www.investopedia.com/t…
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    Table of Contents
    How much you pay
    The value you pay SDLT on (the ‘consideration’)
    How and when to pay
     
  1. Stamp Duty Land Tax
    Stamp Duty Land Tax (SDLT) is a charge on the purchase of residential property (exclusively used as a dwelling) as well as the purchase of property used for commercial purposes. The property buyer is liable to pay SDLT, which is administered by HM Revenue and Customs (HMRC).

    Stamp Duty Land Tax: Current situation and developments since …

    commonslibrary.parliament.uk/research-briefings/cbp-9814/
    commonslibrary.parliament.uk/research-briefings/cbp-9814/
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  2. People also ask
    What does SDLT stand for in tax?
    The term came from the fact that historically stamps on documents, following their presentation to the Stamp Office, indicated payment. With the introduction of SDLT in 2003, separate taxes were introduced on the paperless purchase of shares (Stamp Duty Reserve Tax), and shares bought on a stock transfer form (Stamp Duty). How much does SDLT raise?

    Stamp duty land tax on residential property: government policy up to

    commonslibrary.parliament.uk
    Is SDLT a devolved tax?
    SDLT is a devolved tax, and only applies to property transactions in England and Northern Ireland. Scotland replaced SDLT with the Land and Buildings Transaction Tax (LBTT) in 2015, and Wales with the Land Transaction Tax (LTT) in 2018. The two devolved taxes share most features with SDLT, but different rates and thresholds apply.

    Stamp Duty Land Tax: Current situation and developments since 2020

    commonslibrary.parliament.uk
    Who pays SDLT?
    The property buyer is liable to pay SDLT, which is administered by HM Revenue and Customs (HMRC). SDLT only applies to England and Northern Ireland; the equivalent in Scotland is the Land and Buildings Transaction Tax, and in Wales the Land Transaction Tax. SDLT is charged on a ‘slice’ basis.

    Stamp Duty Land Tax: Current situation and developments since 2020

    commonslibrary.parliament.uk
    When was SDLT introduced?
    With the introduction of SDLT in 2003, separate taxes were introduced on the paperless purchase of shares (Stamp Duty Reserve Tax), and shares bought on a stock transfer form (Stamp Duty). How much does SDLT raise? In 2021/22 SDLT raised £14.1 billion.

    Stamp duty land tax on residential property: government policy up to

    commonslibrary.parliament.uk
    Where does SDLT apply?
    SDLT applies in England and Northern Ireland. There are separate property transaction taxes in Scotland (the Land and Buildings Transaction Tax) and Wales (the Land Transaction Tax), which are relatively similar in design to SDLT.

    Stamp duty land tax on residential property: government policy up to

    commonslibrary.parliament.uk
    What is SDLT & how does it work?
    The SDLT payable increases on a sliding scale for values above various thresholds, with the highest rate being 12% of the cost that exceeds £1.5 million on residential properties. On the other hand, the highest rate for non-residential land and property is 5% payable on any amount above £250,000.

    Stamp Duty Land Tax (Sdlt): What It Is, How It Works - Investopedia

    investopedia.com
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  3. GOV.UK
    https://www.gov.uk/guidance/stamp-duty-land-tax...

    Stamp Duty Land Tax online and paper returns - GOV.UK

  4. GOV.UK
    https://www.gov.uk/stamp-duty-land-tax/residential-property-rates

    Stamp Duty Land Tax: Residential property rates - GOV.UK

  5. MoneyWeek
    https://moneyweek.com/personal-finance/tax/stamp...

    What has Labour said about stamp duty? | MoneyWeek

  6. Wikipedia
    https://en.wikipedia.org/wiki/Stamp_duty_in_the_United_Kingdom

    Stamp duty in the United Kingdom - Wikipedia

  7. Investopedia
    https://www.investopedia.com/terms/s/…

    Stamp Duty Land Tax (Sdlt): What It Is, How It Works

    Mar 23, 2021 · The term stamp duty land tax (SDLT) refers to a tax imposed by the U.K. government on the purchase of land and properties with values over a certain threshold. This tax is payable to Her...

  8. The House of Commons Library
    https://commonslibrary.parliament.uk/res…

    Stamp Duty Land Tax: Current situation and …

    Stamp Duty Land Tax (SDLT) is a charge on the purchase of residential property (exclusively used as a dwelling) as well as the purchase of property used for commercial purposes. The property buyer is liable to pay SDLT, which is …

  9. The House of Commons Library
    https://commonslibrary.parliament.uk/res…

    Stamp duty land tax on residential property: …

    In 2021/22 SDLT raised £14.1 billion. Receipts from residential properties were £10.17 billion, accounting for almost three quarters of total receipts. The Office for Budget Responsibility (OBR) publishes statistics on historic receipts and …

  10. The Advisory
    https://www.theadvisory.co.uk/.../stamp …

    Stamp Duty Land Tax: What you should know (2023 …

    Stamp duty Land Tax (SDLT) is a transfer tax paid to the government by the buyer of a home or land over £125,000 or a second home or land over £40,000 in England and Northern Ireland. In Scotland, the equivalent tax is called Land …

  11. Property Solvers
    https://www.propertysolvers.co.uk/homeowners-hub/...

    Stamp Duty Calculator (Updated October 2022) - Property Solvers