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Stamp Duty Land Tax on Lease Transactions
Calculator

Glossary

The stamp duty land tax calculator provides the
amount of stamp duty land tax on lease
transactions.

Values Entered

Property
Type:

Non
Residential

Effective Date of
Transaction:

20/08/2008

Start Date as
specified in lease:

20/08/2008

End Date as specified
in lease:

20/08/2023

Total premium
payable:

£0

Year 1 rent:

£90000

Year 2 rent:

£90000

Year 3
rent:

£90000

Year 4
rent:

£90000

Year 5
rent:

£90000

Highest 12 monthly
rent:

£90000

Relevant Rental
Figure:

£90000

Term Of
Lease:

15 Years 1 Day

Rent for Final
(partial) Year:

£90000 *
1/366

£245

Results

This
calculation uses the rates and thresholds which
were effective from 12/03/2008

Total Amount of
Tax for this Transaction:

£8867

Net Present
value:

£1036708

Stamp Duty Land
Tax on Rent:

£8867

Stamp Duty Land
Tax on Premium:

£0

HM Revenue & Customs cannot be held
liable for incorrect output from this Calculator.
Correct information can only result from this Calculator
if correct details are entered.

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