Budget 2009 Introduction Main Income Tax reliefs Income Tax Rates and bands Car Benefit Assessment Tax Free Mileage Allowances National Insurance Contributions Pension Contributions Inheritance Tax Value Added Tax Capital Gains Tax Corporation Tax Main capital allowances Stamp Duty & Stamp Duty Land Tax Earliest due dates for payment of tax

Stamp Duty and Stamp Duty Land Tax Rates on sales % of Total Consideration Shares and marketable securities (nil if value up to £1,000) 0.5% Land 0 - threshold NIL   Threshold - £250,000 1%   £250,001 - £500,000 3%   £500,001 and over 4% The threshold is £175,000 for residential property and £150,000 for commercial property. From 1.1.10 the residential threshold is due to fall to £125,000 (general) or £150,000 ("disadvantaged areas").