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The number of homes sold for more than �2m - now subject to a higher stamp duty rate - fell at the end of last year, new figures show.
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There were 103 �2m-plus homes sold in December in England and Wales - an 18% drop from the same month a year earlier, the Land Registry said.
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Of these, 80 were sold in London, where prices have been rising the fastest.
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The sales came before Chancellor George Osborne introduced a new 7% stamp duty rate in Wednesday's Budget.
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There are various rates of stamp duty land tax - paid by the buyer of a property - already in place, depending on the cost of the home.
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The chancellor said that those who bought the most expensive homes should contribute more. This will mean the buyer of a home at a cost of more than �2m must pay at least �140,000 in stamp duty.
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The Treasury expects the measure to raise �150m in the next financial year, rising to �300m by 2016-17.
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First-time buyers
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The Land Registry provides the latest accurate data on the sales of homes at certain price bands.
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Continue reading the main story
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Current stamp duty thresholds
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    * 1%: Properties of �125,000 to �250,000, but first-time buyers are exempt until 24 March
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    * 3%: �250,000 to �500,000
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    * 4%: More than �500,000
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    * 5%: More than �1m, residential property only
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    * 7%: More than �2m, residential property only
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In December, the biggest proportion of homes were sold for between �100,000 and �150,000, with a total of 14,385 sold.
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Any first-time buyers who bought homes at this price would have been exempt from stamp duty at the time.
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However, from Saturday, all buyers of homes sold for more than �125,000 will have to pay stamp duty because this exemption is coming to an end after two years. Mr Osborne said it had been "ineffective" in increasing first-time buyer numbers.
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In the Budget, the chancellor also announced that the level of stamp duty on residential properties over �2m which were bought via a company would increase to 15% with immediate effect.
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In addition, overseas companies that already own UK residential property worth more than �2m will be subject to capital gains tax from April 2013.
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Overall, the Land Registry said house prices in England and Wales rose by 0.1% in February compared with the previous month.
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However, prices were down 0.6% compared with February 2010. The average home cost �161,588.
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== but you will find comments everywhere about this problem ==
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== starting with the fact that there are a lot of sick ==
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