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UK Stamp Duty Land Tax (SDLT) is payable on all property purchases over a certain purchase price, and the charge applies to all purchases of houses, flats and other land and buildings.
For a property up to £125,000 no stamp duty is payable (unless its an additional property). For a property between £125,000 to £250,000 the normal rate is 2%, and for property from £250,000 to £925,000 the normal rate is 5%.