The revenue collected from stamp duty land tax(1) (SDLT) on residential property transactions is available for each financial year up to and including 2011-12. The breakdown of this revenue by stamp duty consideration band and as a proportion of total government revenue can be found in the following tables.
Estimates of SDLT yield from residential property for 2012-13 are due to be published on 27 September 2013.
(1 )SDLT replaced stamp duty on land transactions on 15 December 2003.
Stamp duty land tax—Yield attributable to residential land and property by stamp duty land tax consideration band and as a proportion of public sector total current receipts. 1992-93 to 2011-12 |
Amount (£ million) |
| Stamp duty consideration band and duty rate | |
| Above £30,000 | | |
| 1% | All bands | |
| No. | % | No. | % | Public sector total current receipts |
1992-93 | 280 | 0.12 | 280 | 0.12 | 227,559 |
Amount (£ million) |
| Stamp duty consideration band and duty rate | |
| Above £60,000 | | |
| 1% | All bands | |
| No. | % | No. | % | Public sector total current receipts |
1993-94 | 465 | 0.20 | 465 | 0.20 | 235,228 |
1994-95 | 520 | 0.20 | 520 | 0.20 | 255,901 |
1995-96 | 465 | 0.17 | 465 | 0.17 | 276,613 |
1996-97 | 675 | 0.23 | 675 | 0.23 | 288,730 |
Amount (£ million) |
| Stamp duty consideration band and duty rate | |
| £60,001-£250,000 | £250,001-£500,000 | Above £500,000 | | |
| 1% | 1.5% | 2% | All bands | |
| No. | % | No. | % | No. | % | No. | % | Public sector total current receipts |
1997-98 | 595 | 0.19 | 130 | 0.04 | 105 | 0.03 | 830 | 0.26 | 317,093 |
Amount (£ million) |
| Stamp duty consideration band and duty rate | |
| £60,001-£250,000 | £250,001-£500,000 | Above £500,000 | | |
| 1% | 2% | 3% | All bands | |
| No. | % | No. | % | No. | % | No. | % | Public sector total current receipts |
1998-99 | 650 | 0.9 | 215 | 0.06 | 195 | 0.06 | 1,065 | 0.32 | 336,444 |
Amount (£ million) |
| Stamp duty consideration band and duty rate | |
| £60,001-£250,000 | £250,001-£500,000 | Above £500,000 | | |
| 1% | 2.5% | 3.5% | All bands | |
| No. | % | No. | % | No. | % | No. | % | Public sector total current receipts |
1999-2000 | 925 | 0.26 | 490 | 0.14 | 410 | 0.11 | 1,825 | 0.51 | 359,773 |
Amount (£ million) |
| Stamp duty consideration band and duty rate | |
| £60,001-£250,000 | £250,001-£500,000 | Above £500,000 | | |
| 1% | 3% | 4% | All bands | |
| No. | % | No. | % | No. | % | No. | % | Public sector total current receipts |
2000-01 | 905 | 0.24 | 690 | 0.18 | 550 | 0.14 | 2,145 | 0.56 | 383,008 |
2001-02 | 1,040 | 0.27 | 945 | 0.24 | 700 | 0.18 | 2,690 | 0.69 | 389,953 |
2002-03 | 1,345 | 0.34 | 1,320 | 0.33 | 860 | 0.22 | 3,525 | 0.89 | 396,127 |
2003-04 | 1,305 | 0.31 | 1,365 | 0.32 | 1,035 | 0.24 | 3,710 | 0.88 | 423,350 |
2004-05 | 1,400 | 0.31 | 1,770 | 0.39 | 1,450 | 0.32 | 4,620 | 1.02 | 453,240 |
Amount (£ million) |
| Stamp duty consideration band and duty rate | |
| £120,001-£250,000 | £250,001-£500,000 | Above £500,000 | | |
| 1% | 3% | 4% | All bands | |
| No. | % | No. | % | No. | % | No. | % | Public sector total current receipts |
2005-06 | 1,175 | 0.24 | 1,910 | 0.39 | 1,500 | 0.31 | 4,585 | 0.94 | 487,805 |
Amount (£ million) |
| Stamp duty consideration band and duty rate | |
| £125,001-£250,000 | £250,001-£500,000 | Above £500,000 | | |
| 1% | 3% | 4% | All bands | |
| No. | % | No. | % | No. | % | No. | % | Public sector total current receipts |
2006-07 | 1,455 | 0.28 | 2,660 | 0.51 | 2,260 | 0.44 | 6,375 | 1.23 | 518,946 |
2007-08 | 1,280 | 0.23 | 2,740 | 0.50 | 2,660 | 0.48 | 6,680 | 1.22 | 549,174 |
2008-09 | 505 | 0.09 | 1,155 | 0.22 | 1,290 | 0.24 | 2,950 | 0.55 | 535,358 |
2009-10 | 450 | 0.09 | 1,365 | 0.26 | 1,470 | 0.29 | 3,290 | 0.64 | 515,359 |
2010-11 | 540 | 0.10 | 1,575 | 0.28 | 1,930 | 0.35 | 4,040 | 0.73 | 554,735 |
Amount (£ million) |
| Stamp duty consideration band and duty rate | |
| £125,001-£250,000 | £250,001-£500,000 | £500,001-£1,000,000 | Above £1,000,000 | | | |
| 1% | 3% | 4% | 5% | All bands | |
| No. | % | No. | % | No. | % | No. | % | No. | % | Public sector total current receipts |
2011-12 | 545 | 0.09 | 1,560 | 0.27 | 1,005 | 0.17 | 1,110 | 0.19 | 4,220 | 0.73 | 576,082 |
Notes: 1. Figures may not sum due to rounding 2. The estimates up to 2003-04 were derived using information from the Survey of Property Transactions. 3.The estimates for 2004-05 to 2011-12 were derived using the Stamp Duty Land Tax database. |