[
{
"kind": "residential",
"lowerBasisPoints": 1800,
"higherBasisPoints": 2800,
"validFrom": "2016-04-06",
"validTo": "2024-04-05",
"note": "Residential property 18% / 28% (CG10246)"
},
{
"kind": "residential",
"lowerBasisPoints": 1800,
"higherBasisPoints": 2400,
"validFrom": "2024-04-06",
"validTo": null,
"note": "Higher rate on residential property cut to 24% from 6 April 2024"
},
{
"kind": "other",
"lowerBasisPoints": 1000,
"higherBasisPoints": 2000,
"validFrom": "2016-04-06",
"validTo": "2024-10-29",
"note": "Other gains 10% / 20% (CG10246)"
},
{
"kind": "other",
"lowerBasisPoints": 1800,
"higherBasisPoints": 2400,
"validFrom": "2024-10-30",
"validTo": null,
"note": "Other gains 18% / 24% for disposals from 30 October 2024 (Autumn Budget 2024)"
}
]