What is stamp duty land tax?
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SDLT is based on the chargeable consideration for a 'land transaction', defined as the acquisition of a chargeable interest. On higher rate transactions, SDLT is 15% of the total price. Percentage On all other transactions, SDLT rates are progressive (from 4 December 2014 for residential rates and 17 March 2016 for non-residential/mixed-use). That...Explore the subscription options here to get full access to isurv, including downloads.
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