[
  {
    "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"
  }
]