[
{
"region": "england-ni",
"kind": "additional-property",
"basis": "each-band",
"basisPoints": 300,
"minimumPriceMinor": 4000000,
"validFrom": "2016-04-01",
"validTo": "2024-10-30",
"note": "SDLT higher rates for additional dwellings: 3 percentage points on every band"
},
{
"region": "england-ni",
"kind": "additional-property",
"basis": "each-band",
"basisPoints": 500,
"minimumPriceMinor": 4000000,
"validFrom": "2024-10-31",
"validTo": null,
"note": "SDLT higher rates for additional dwellings: 5 percentage points on every band"
},
{
"region": "england-ni",
"kind": "non-resident",
"basis": "each-band",
"basisPoints": 200,
"minimumPriceMinor": 4000000,
"validFrom": "2021-04-01",
"validTo": null,
"note": "SDLT non-resident surcharge: 2 percentage points on every residential band"
},
{
"region": "scotland",
"kind": "additional-property",
"basis": "whole-price",
"basisPoints": 400,
"minimumPriceMinor": 4000000,
"validFrom": "2019-01-25",
"validTo": "2022-12-15",
"note": "LBTT Additional Dwelling Supplement 4% of the whole price"
},
{
"region": "scotland",
"kind": "additional-property",
"basis": "whole-price",
"basisPoints": 600,
"minimumPriceMinor": 4000000,
"validFrom": "2022-12-16",
"validTo": "2024-12-04",
"note": "LBTT Additional Dwelling Supplement 6% of the whole price"
},
{
"region": "scotland",
"kind": "additional-property",
"basis": "whole-price",
"basisPoints": 800,
"minimumPriceMinor": 4000000,
"validFrom": "2024-12-05",
"validTo": null,
"note": "LBTT Additional Dwelling Supplement 8% of the whole price"
},
{
"region": "wales",
"kind": "additional-property",
"basis": "higher-schedule",
"basisPoints": 0,
"minimumPriceMinor": 4000000,
"validFrom": "2018-04-01",
"validTo": null,
"note": "LTT higher residential rates replace the main rates"
}
]