| Property Value | Rate on or after 17 March 2016 (on portion of value above threshold) |
|---|---|
| 0 to £150,000 | 0% |
| £150,000 to £250,000 | 2% |
| Over £250,000 | 5% |
| Net Present value (NPV) of the Lease | Rate on or after 17 March 2016 (on portion of value above threshold) |
| 0 to £150,000 | 0% |
| £150,000 to £5 million | 1% |
| £5 million + | 2% |
| Property Value | Rate (on portion of value above threshold) | Rate (on portion of value above threshold) if purchase is of an additional residential property | Rate (on portion of value above threshold) on or after 1st April 2021 if purchase is of residential property by certain non-UK residents | Rate (on portion of value above threshold) if purchase is of an additional residential property and by a certain non-UK resident |
|---|---|---|---|---|
| 0 to £250,000 | 0% | 3% | 2% | 5% |
| £250,000 to £925,000 | 5% | 8% | 7% | 10% |
| £925,000 to £1.5m | 10% | 13% | 12% | 15% |
| Over £1.5 million | 12% | 15% | 14% | 17% |
| Property Value | Rate (on portion of value above threshold) | Rate (on portion of value above threshold) if purchase is of an additional residential property | Rate (on portion of value above threshold) on or after 1st April 2021 if purchase is of residential property by certain non-UK residents | Rate (on portion of value above threshold) if purchase is of an additional residential property and by a certain non-UK resident |
|---|---|---|---|---|
Resource Type