Stamp Duty

A tax on documents relating to specific transactions, share transfers and property transactions. The rates of duty are as follows:

• Documents - Dependent on the type of documentation and the nature of the transaction.
• Share Transfers - 0.5per cent per share.
• Property - 0% on under £60,000; 1% £60,000 upto £250,000; 2.5% £250,000 to £500,000: and 3% over £500,000.