For properties purchased between 11 March 2017 and 3 July 2025:
• Sell ≤1 year: 12%
• Sell >1 year, ≤2 years: 8%
• Sell >2 years, ≤3 years: 4%
• Sell >3 years, ≤4 years: No SSD payable
• Sell >4 years: No SSD payable
For properties purchased on or after 4 July 2025:
• Sell ≤1 year: 16%
• Sell >1 year, ≤2 years: 12%
• Sell >2 years, ≤3 years: 8%
• Sell >3 years, ≤4 years: 4%
• Sell >4 years: No SSD payable