|VAT||From 1.4.15||From 1.4.14|
|Stamp Duty Land Tax|
|On documents transferring residential property|
|Consideration paid for residential property:||Rate paid on consideration falling within each band:
|Value up to £125,000||0%|
Not applicable to property in Scotland from 1 April 2015. Land and Buildings Transaction Tax applies to Scottish property from that date.
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