The effect of the introduction of Stamp Duty Land Tax on
|Paying less duty||(39)74|
|Paying the same duty||(40)15|
|Paying more duty||11|
(39) Of which 72 per cent. reduced to nil.
(40) All of which currently pay nil.
As a result of the increases in the thresholds for commercial and residential leases, from
As a result of the changes, only 11 per cent. of leases will pay more Stamp Duty Land Tax than they would have paid stamp duty.