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17 May 2008
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Stamp Duty
Property
Consideration
Residential
Non-Residential
£125,000 - £150,000
1%
-
£150,001 - £250,000
1%
1%
£250,001 - £500,000
3%
3%
Over £500,000
4%
4%
Leases
1% where the net present value of rents exceeds £125,000 (residential) or £150, 000 (non-residential)
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