|Stamp Duty and Annual Tax on Enveloped Dwellings
Shares and securities rate 0.5%
The annual tax on Enveloped Dwellings (ATED) is payable by certain non-natural
persons that own interests in dwellings valued at more than £1 million.Stamp Duty and Stamp Duty Land Tax (SDLT)
Property in England, Wales and N. Ireland
“New rules for calculating SDLT on residential properties came
into effect from 4 December 2014”
SDLT on non-residential and mixed used properties.
“These rates are applied on a graduated basis with the portion
15% is applied to residential properties held in a ‘corporate envelope’ costing over £500,000 and purchased on or after 20 March 2014.
Scotland: Land & buildings transaction tax (SLBTT)
Non-Residential and mixed use properties.
These rates are applied on a graduate basis with the portion of the purchase price within each tier charged at the applicable rate.