| Rates on sales | % of Total Consideration | |
| Shares and marketable securities (nil if value up to £1,000) | 0.5% | |
| Land | 0 - threshold | NIL |
| Threshold - £250,000 | 1% | |
| £250,001 - £500,000 | 3% | |
| £500,001 and over | 4% | |
| The threshold is £125,000 for residential property and £150,000 for commercial property. In "disadvantaged areas", the residential threshold is £150,000. | ||