SDLT Commercial

Freehold sales and Transfer

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SDLT Freehold(c)
Summary
Name Total
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Property or lease premium or transfer valueSDLT rate
Up to £150,000Zero
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

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SDLT Newlease(c)
Summary
Name Total
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Net present value of rentSDLT rate
£0 to £150,000Zero
The portion from £150,001 to £5,000,0001%
The portion above £5,000,0002%

WIM Accountants are here to help businesses with their accounting and taxation needs.

ACCAWe are a member firm of Association of Chartered Certified Accountants

ACCAWe are a member firm of Chartered Institute of Taxation

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