{ "name": "costtobuyabusiness.co.uk UK Business Purchase Taxes", "title": "UK Business Purchase Taxes", "url": "https://costtobuyabusiness.co.uk/datasets/uk-business-purchase-taxes/", "csv": "https://costtobuyabusiness.co.uk/datasets/uk-business-purchase-taxes.csv", "markdown": "https://costtobuyabusiness.co.uk/datasets/uk-business-purchase-taxes/index.md", "computed_at": "2026-10-29", "license": "https://costtobuyabusiness.co.uk/terms", "headline": "The UK Business Purchase Taxes carries 9 published figures read from 3 sources' own pages, from 40,000 to 1,000,000 GBP, read 28 October 2026.", "quotes": [ "The UK Business Purchase Taxes carries 9 published figures read from 3 sources' own pages, from 40,000 to 1,000,000 GBP, read 28 October 2026.", "5 of the 3 named sources read in full publish a figure; 2 publish none, read 28 October 2026.", "UK Business Purchase Taxes, nation Wales: median 250,000 GBP across 1 source, read 28 October 2026.", "UK Business Purchase Taxes, nation England: median 200,000 GBP across 1 source, read 28 October 2026.", "UK Business Purchase Taxes, nation England: median 2 percent across 1 source, read 28 October 2026.", "UK Business Purchase Taxes, nation UK: median 100,000 GBP across 1 source, read 28 October 2026.", "UK Business Purchase Taxes, nation UK: median 30 day across 1 source, read 28 October 2026.", "UK Business Purchase Taxes, nation UK: median 0.50 percent across 1 source, read 28 October 2026." ], "citation": "\"costtobuyabusiness.co.uk UK Business Purchase Taxes\", updated 2026-10-29, https://costtobuyabusiness.co.uk/datasets/uk-business-purchase-taxes/.", "changed_since": null, "national": { "unit": "GBP", "n": 3, "median": 200000, "min": 100000, "max": 250000, "p25": 100000, "p75": 250000, "mean": 183333.3333, "units": { "%": 2, "GBP": 3, "day": 1 }, "published_sources": 5, "named_sources": 11, "read_sources": 3, "not_published": 2, "published_share": 1.667 }, "by_axis": { "nation": { "Wales": { "GBP": { "n": 1, "median": 250000, "min": 250000, "max": 250000, "p25": 250000, "p75": 250000, "mean": 250000 } }, "England": { "GBP": { "n": 1, "median": 200000, "min": 200000, "max": 200000, "p25": 200000, "p75": 200000, "mean": 200000 }, "%": { "n": 1, "median": 2, "min": 2, "max": 2, "p25": 2, "p75": 2, "mean": 2 } }, "UK": { "GBP": { "n": 1, "median": 100000, "min": 100000, "max": 100000, "p25": 100000, "p75": 100000, "mean": 100000 }, "day": { "n": 1, "median": 30, "min": 30, "max": 30, "p25": 30, "p75": 30, "mean": 30 }, "%": { "n": 1, "median": 0.5, "min": 0.5, "max": 0.5, "p25": 0.5, "p75": 0.5, "mean": 0.5 } } } }, "rows": [ { "source": "Land Transaction Tax rates and bands", "url": "https://www.gov.wales/land-transaction-tax-rates-and-bands", "figure": "£225,000 ", "value": 225000, "unit": "GBP", "vat": null, "axis": { "nation": "Wales" }, "retrieved_at": "2026-10-23", "quote": "Transactions with an effective date on or after 22 December 2020 Price threshold LTT rate The portion up to and including £225,000 0% The portion over £225,000 up to and including £250,000 1% The portion over £250,000 up to and including £1,000,000 5% The portion over £1,000,000 6%", "source_class": "primary-government", "text_sha256": "f4ab92ec45dc10e792b72118c44254f48dfe0b848f04c5bf48ce481fa13ce5a4" }, { "source": "Land Transaction Tax rates and bands", "url": "https://www.gov.wales/land-transaction-tax-rates-and-bands", "figure": "£250,000 ", "value": 250000, "unit": "GBP", "vat": null, "axis": { "nation": "Wales" }, "retrieved_at": "2026-10-23", "quote": "Transactions with an effective date on or after 22 December 2020 Price threshold LTT rate The portion up to and including £225,000 0% The portion over £225,000 up to and including £250,000 1% The portion over £250,000 up to and including £1,000,000 5% The portion over £1,000,000 6% Transactions with an effective date between 1 April 2018 and 21 December 2020", "source_class": "primary-government", "text_sha256": "f4ab92ec45dc10e792b72118c44254f48dfe0b848f04c5bf48ce481fa13ce5a4" }, { "source": "Land Transaction Tax rates and bands", "url": "https://www.gov.wales/land-transaction-tax-rates-and-bands", "figure": "£1,000,000 6", "value": 1000000, "unit": "GBP", "vat": null, "axis": { "nation": "Wales" }, "retrieved_at": "2026-10-23", "quote": "Transactions with an effective date on or after 22 December 2020 Price threshold LTT rate The portion up to and including £225,000 0% The portion over £225,000 up to and including £250,000 1% The portion over £250,000 up to and including £1,000,000 5% The portion over £1,000,000 6% Transactions with an effective date between 1 April 2018 and 21 December 2020 Price threshold LTT rate", "source_class": "primary-government", "text_sha256": "f4ab92ec45dc10e792b72118c44254f48dfe0b848f04c5bf48ce481fa13ce5a4" }, { "source": "Stamp Duty Land Tax: Rates for non-residential and mixed land and property", "url": "https://www.gov.uk/stamp-duty-land-tax/nonresidential-and-mixed-rates", "figure": "£150,000 ", "value": 150000, "unit": "GBP", "vat": null, "axis": { "nation": "England" }, "retrieved_at": "2026-10-28", "quote": "Property or lease premium or transfer value SDLT rate Up to £150,000 Zero", "source_class": "primary-government", "text_sha256": "62f74313393ad32a0bac9f9830486a6000c4ec9e9285e8306811cfee5c8b477d" }, { "source": "Stamp Duty Land Tax: Rates for non-residential and mixed land and property", "url": "https://www.gov.uk/stamp-duty-land-tax/nonresidential-and-mixed-rates", "figure": "£250,000", "value": 250000, "unit": "GBP", "vat": null, "axis": { "nation": "England" }, "retrieved_at": "2026-10-28", "quote": "Property or lease premium or transfer value SDLT rate Up to £150,000 Zero The next £100,000 (the portion from £150,001 to £250,000) 2% The remaining amount (the portion above £250,000) 5% If you buy a freehold commercial property for £275,000, the SDLT you owe is calculated as follows: 0% on the first £150,000 = £0", "source_class": "primary-government", "text_sha256": "62f74313393ad32a0bac9f9830486a6000c4ec9e9285e8306811cfee5c8b477d" }, { "source": "Stamp Duty Land Tax: Rates for non-residential and mixed land and property", "url": "https://www.gov.uk/stamp-duty-land-tax/nonresidential-and-mixed-rates", "figure": "2%", "value": 2, "unit": "%", "vat": null, "axis": { "nation": "England" }, "retrieved_at": "2026-10-28", "quote": "operty or lease premium or transfer value SDLT rate Up to £150,000 Zero The next £100,000 (the portion from £150,001 to £250,000) 2% The remaining amount (the portion above £250,000) 5% If you buy a freehold commercial property for £275,000, the SDLT you owe is calculated as follows: 0% on the first £150,000 = £0 2% on the next £100,000 = £2,000 5% on the final £25,000 = £1,250 Total SDLT = £3,250", "source_class": "primary-government", "text_sha256": "62f74313393ad32a0bac9f9830486a6000c4ec9e9285e8306811cfee5c8b477d" }, { "source": "How to pay merger investigation fees", "url": "https://www.gov.uk/government/publications/merger-fees-payment-information/merger-fees-payment-information", "figure": "£40,000 ", "value": 40000, "unit": "GBP", "vat": null, "axis": { "nation": "UK" }, "retrieved_at": "2026-10-28", "quote": "£40,000 Value of the UK turnover of the enterprises being acquired is £20 million or less", "source_class": "primary-government", "text_sha256": "c71cc2441b64e066151ea31b1198db92453211d061adcfe8160b02cc31029b9e" }, { "source": "How to pay merger investigation fees", "url": "https://www.gov.uk/government/publications/merger-fees-payment-information/merger-fees-payment-information", "figure": "£80,000 ", "value": 80000, "unit": "GBP", "vat": null, "axis": { "nation": "UK" }, "retrieved_at": "2026-10-28", "quote": "£80,000 Value of the UK turnover of the enterprises being acquired is over £20 million but not over £70 million", "source_class": "primary-government", "text_sha256": "c71cc2441b64e066151ea31b1198db92453211d061adcfe8160b02cc31029b9e" }, { "source": "How to pay merger investigation fees", "url": "https://www.gov.uk/government/publications/merger-fees-payment-information/merger-fees-payment-information", "figure": "£120,000 ", "value": 120000, "unit": "GBP", "vat": null, "axis": { "nation": "UK" }, "retrieved_at": "2026-10-28", "quote": "£120,000 Value of the UK turnover of the enterprises being acquired exceeds £70 million, but does not exceed £120 million", "source_class": "primary-government", "text_sha256": "c71cc2441b64e066151ea31b1198db92453211d061adcfe8160b02cc31029b9e" }, { "source": "How to pay merger investigation fees", "url": "https://www.gov.uk/government/publications/merger-fees-payment-information/merger-fees-payment-information", "figure": "£160,000 ", "value": 160000, "unit": "GBP", "vat": null, "axis": { "nation": "UK" }, "retrieved_at": "2026-10-28", "quote": "£160,000 Value of the UK turnover of the enterprises being acquired exceeds £120 million", "source_class": "primary-government", "text_sha256": "c71cc2441b64e066151ea31b1198db92453211d061adcfe8160b02cc31029b9e" }, { "source": "Tax when you buy shares: Buying shares using a stock transfer form", "url": "https://www.gov.uk/tax-buy-shares/use-a-stock-transfer-form", "figure": "30 days", "value": 30, "unit": "day", "vat": null, "axis": { "nation": "UK" }, "retrieved_at": "2026-10-28", "quote": "You must also pay the Stamp Duty within 30 days of the stock transfer form being signed and dated.", "source_class": "primary-government", "text_sha256": "b169261e8250353ea6cd8028b1758595c7ee7ddd4551680a1a9c0b6d28a8531d" }, { "source": "STSM021010 - Scope of stamp duty on shares: stamp duty: basics of a charge: overview - HMR", "url": "https://www.gov.uk/hmrc-internal-manuals/stamp-taxes-shares-manual/stsm021010", "figure": "0.5%", "value": 0.5, "unit": "%", "vat": null, "axis": { "nation": "UK" }, "retrieved_at": "2026-10-28", "quote": "The most common of these is the Stock Transfer Form (STF), but any instrument that completes an agreement to buy and sell stock or marketable securities falls within the principal 0.5% Stamp Duty charge (see STSM013010).", "source_class": "primary-government", "text_sha256": "ff0a710c221d37f2d1218a76cf9da573630b7847b4c5ddf1719bb1415e7522c1" } ], "not_published": [ { "source": "Transfer a business as a going concern (VAT Notice 700/9)", "url": "https://www.gov.uk/guidance/transfer-a-business-as-a-going-concern-and-vat-notice-7009", "retrieved_at": "2026-10-28", "reason": "every candidate on the page was refused" }, { "source": "About our services - Companies House", "url": "https://www.gov.uk/government/organisations/companies-house/about-our-services", "retrieved_at": "2026-10-28", "reason": "every candidate on the page was refused" } ], "sources": [ { "url": "https://www.gov.uk/tax-buy-shares/use-a-stock-transfer-form", "label": "Tax when you buy shares: Buying shares using a stock transfer form", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/tax-buy-shares", "label": "Tax when you buy shares: Overview", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/stamp-taxes-shares-manual/stsm021010", "label": "STSM021010 - Scope of stamp duty on shares: stamp duty: basics of a charge: overview - HMR", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/stamp-duty-land-tax/nonresidential-and-mixed-rates", "label": "Stamp Duty Land Tax: Rates for non-residential and mixed land and property", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.wales/land-transaction-tax-rates-and-bands", "label": "Land Transaction Tax rates and bands", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/transfer-a-business-as-a-going-concern-and-vat-notice-7009", "label": "Transfer a business as a going concern (VAT Notice 700/9)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/companies-house-fees", "label": "Companies House fees", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/organisations/companies-house/about-our-services", "label": "About our services - Companies House", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/transfers-takeovers", "label": "Business transfers, takeovers and TUPE: Overview", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/merger-fees-payment-information/merger-fees-payment-information", "label": "How to pay merger investigation fees", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/business-asset-disposal-relief", "label": "Business Asset Disposal Relief: Eligibility", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 5 of the 3 named sources that could be read published a usable figure; 2 published none and are recorded as not published, never filled in; 8 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in GBP (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 121 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): each rate applied to a worked purchase: 0.5% on shares over £1,000 rounded up to £5; the non-residential SDLT, LTT bands on the property element; TOGC conditions under which no VAT is charged; each with its authority page", "embed": "

40,000 to 1,000,000 GBP

3 published figures, UK Business Purchase Taxes, across 3 sources, read 28 October 2026

Source: costtobuyabusiness.co.uk UK Business Purchase Taxes
" }