| Rates on Sales | % of Total Consideration |
| Shares and marketable securities (nil if value up to £1,000) | 0.5% |
| Land 0 - threshold | NIL |
| Land Threshold - £250,000 | 1% |
| Land £250,000 - £500,000 | 3% |
| Land £500,001 and over | 4% |
The threshold is:
£125,000 general residential property
£150,000 residential in "disadvantaged area"
£150,000 commercial property
Tax Information 2010 / 2011
