SDLT Commercial
Freehold sales and Transfer
| Property or lease premium or transfer value | SDLT rate |
|---|---|
| Up to £150,000 | Zero |
| The next £100,000 (the portion from £150,001 to £250,000) | 2% |
| The remaining amount (the portion above £250,000) | 5% |
New leasehold sales and transfers
| Net present value of rent | SDLT rate |
|---|---|
| £0 to £150,000 | Zero |
| The portion from £150,001 to £5,000,000 | 1% |
| The portion above £5,000,000 | 2% |