| 单词 | stamp duty land tax |
| 释义 | stamp duty land tax stamp duty land tax(SDLT) A tax charged on the consideration given for the sale of land in the UK. Until 4 December 2014 the tax charge was a percentage of the total purchase price of the property, with a higher percentage being charged on the more expensive properties. It is now calculated on a banded basis similar to income tax, For residential properties there is a charge of 2% on that part of the sale price that falls between £125,000 and £250,000, 5% on that between £250,000 and £925,000, 10% between £925,000 and £1.5 million, and 12% for over £1.5 million. In each band there is a surcharge of 3% for second and subsequent properties. For non-residential properties the rates are 2% for that part of the sale price between £150,000 and £250,000 and 5% for that part in excess of £250,000. |
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