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Stamp Duty: Suffolk

Volume 459: debated on Thursday 3 May 2007

To ask the Chancellor of the Exchequer how many properties sold in (a) Bury St. Edmunds constituency and (b) the Suffolk county council area in each of the last three years attracted stamp duty at (i) zero per cent., (ii) 1 per cent., (iii) 3 per cent. and (iv) 4 per cent. (134687)

Estimates of the number of property transactions for 2004-05, 2005-06 and 2006-07 are given in the following table for Bury St. Edmunds parliamentary constituency and Suffolk county, grouped by stamp duty band.

Property transactions attracting 0 per cent. rate1

Property transactions attracting 1 per cent. rate2

Property transactions attracting 3 per cent. rate3

Property transactions attracting 4 per cent. rate4

Total

Bury St. Edmunds

2004-05

430

2,200

420

50

3,140

2005-06

1,300

2,200

510

90

4,100

2006-07

1 ,500

2,800

690

120

5,100

Suffolk

2004-05

3,500

14,000

2,100

500

20,100

2005-06

8,600

10,500

2,400

420

21,900

2006-07

8,800

12,100

3,100

730

24,800

1 Residential threshold £60,000 in 2004-05, £120,000 in 2005-06 and £125,000 in 2006-07. Non-residential threshold £150,000 in all years.

2 £60,001 to £250,000 range for residential transactions in 2004-05, £120,001 to £250,000 for residential transactions in 2005-06, £125,001 to £250,000 in 2006-07, £150,001 to £250,000 for non-residential transactions in all years.

3 £250,001 to £500,000.

4 £500,001 or more.

The number of transactions bearing stamp duty will be lower than the number shown in the non-zero bands due to the use of various reliefs, e.g. disadvantaged area relief, group relief, registered social landlord relief etc. There are also some lease transactions which fall in the 0 per cent. band on account of consideration, but which bear stamp duty on the lease rental.