The amount of SDLT you pay when you buy a leasehold property, depends on if it's an existing lease (an assigned lease) or a new one.

Use the Stamp Duty Land Tax calculator to find out how much stamp duty you'll need to pay on a leasehold property.

If you purchase a new non-residential property or mixed leasehold, then you'll have to pay SDLT on both the purchase price of the lease (using the rates above) ...

The SDLT payable is determined by the value of the lease, which is calculated based on any premium paid, the rent payable and the length of the lease.

9 окт. 2024 г. · Confusingly, the way this works is that if your lease extension premium is £40,000 or above you will pay Stamp Duty on the whole amount. This ...

16 мар. 2017 г. · If you buy a leasehold residential property, you will have to pay Stamp Duty on the purchase price of the lease. There may be additional charges ...

18 янв. 2023 г. · Stamp Duty Land tax is payable on commercial leases – and may be hit with a penalty, as well as the full amount owed with interest if they fail to pay the tax ...

For leasehold properties, you're taxed on the overall cost of two elements: the lease premium and the net present value of future rent (NPV). The lease premium ...

You must pay Stamp Duty on the average annual rent. The Stamp Duty rate you pay will depend on the period of the lease. The rates are set out below.

30 окт. 2024 г. · An additional 3% will apply on top of Stamp Duty Land Tax residential rates if buying a new residential property means you'll own more than one.