Value Added Tax and Stamp Duty Land Tax

Value Added Tax
Standard Rate 17.5%
Registration level from 01.04.08 £67,000 to 31.03.08 £64,000
De-registration limit from 01.04.08 £65,000 to 31.03.08 £62,000


Stamp Duty Land Tax
On documents transferring residential property From 12.03.08
Value under £125,000 Nil
£125,001-£250,000 1%
£250,001-£500,000 3%
£500,001+ 4%
There is exemption from stamp duty relating to purchase of residential and non-residential property to the value of £150,000 in certain designated disadvantaged areas of the UK.