Stamp Duty & Stamp Duty Land Tax 2005 2006

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We are also regulated for a range of investment business activities by the Institute of Chartered Accountants of Scotland.

Tax Data 2005 / 2006

STAMP DUTY AND STAMP DUTY LAND TAX

LAnd and buildings (On full consideration paid) From 17 March 2005
Rate	Residential property		Non-residential
	Disadvantaged areas £	Other £	£
Nil	0 - 150,000	0 - 120,000	0 - 150,000
1%	150,001 - 250,000	120,001 - 250,000	150,001 - 250,000
3%	250,001 - 500,000	250,001 - 500,000	250,001 - 500,000
4%	Over 500,000	Over 500,000	Over 500,000

Shares and securities - rate remains unchanged at 0.5%