SDLT Commercial
Freehold sales and Transfer
Two columns
Vertical
Horizontal
SDLT Freehold(c)
Summary
Name
Total
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Total
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Property or lease premium or transfer value | SDLTÂ 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
Two columns
Vertical
Horizontal
SDLT Newlease(c)
Summary
Name
Total
{{field.label}}
#{{idx + 1}}
Total
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{{ item.discount }}
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Net present value of rent | SDLTÂ rate |
---|---|
£0 to £150,000 | Zero |
The portion from £150,001 to £5,000,000 | 1% |
The portion above £5,000,000 | 2% |