Budget 2005 Introduction Main Income Tax reliefs Income Tax Rates and bands Car Benefit Assessment Tax Free Mileage Allowances National Insurance Contributions Personal Pensions and Retirement Annuity Premiums 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 0.5% Land 0 - threshold NIL   Threshold - £250,000 1%   £250,001 - £500,000 3%   £500,001 and over 4% The threshold is £120,000 for residential property and £150,000 for commercial property. In "disadvantaged areas", the residential threshold is £150,000.