[
{
"region": "england-ni",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 0,
"toMinor": 50000000,
"basisPoints": 0,
"priceCapMinor": null,
"validFrom": "2020-07-08",
"validTo": "2021-06-30",
"note": "SDLT temporary reduced rates 8 July 2020 to 30 June 2021"
},
{
"region": "england-ni",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 50000000,
"toMinor": 92500000,
"basisPoints": 500,
"priceCapMinor": null,
"validFrom": "2020-07-08",
"validTo": "2021-06-30",
"note": "SDLT temporary reduced rates 8 July 2020 to 30 June 2021"
},
{
"region": "england-ni",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 92500000,
"toMinor": 150000000,
"basisPoints": 1000,
"priceCapMinor": null,
"validFrom": "2020-07-08",
"validTo": "2021-06-30",
"note": "SDLT temporary reduced rates 8 July 2020 to 30 June 2021"
},
{
"region": "england-ni",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 150000000,
"toMinor": null,
"basisPoints": 1200,
"priceCapMinor": null,
"validFrom": "2020-07-08",
"validTo": "2021-06-30",
"note": "SDLT temporary reduced rates 8 July 2020 to 30 June 2021"
},
{
"region": "england-ni",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 0,
"toMinor": 25000000,
"basisPoints": 0,
"priceCapMinor": null,
"validFrom": "2021-07-01",
"validTo": "2021-09-30",
"note": "SDLT temporary reduced rates 1 July 2021 to 30 September 2021"
},
{
"region": "england-ni",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 25000000,
"toMinor": 92500000,
"basisPoints": 500,
"priceCapMinor": null,
"validFrom": "2021-07-01",
"validTo": "2021-09-30",
"note": "SDLT temporary reduced rates 1 July 2021 to 30 September 2021"
},
{
"region": "england-ni",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 92500000,
"toMinor": 150000000,
"basisPoints": 1000,
"priceCapMinor": null,
"validFrom": "2021-07-01",
"validTo": "2021-09-30",
"note": "SDLT temporary reduced rates 1 July 2021 to 30 September 2021"
},
{
"region": "england-ni",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 150000000,
"toMinor": null,
"basisPoints": 1200,
"priceCapMinor": null,
"validFrom": "2021-07-01",
"validTo": "2021-09-30",
"note": "SDLT temporary reduced rates 1 July 2021 to 30 September 2021"
},
{
"region": "england-ni",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 0,
"toMinor": 12500000,
"basisPoints": 0,
"priceCapMinor": null,
"validFrom": "2021-10-01",
"validTo": "2022-09-22",
"note": "SDLT residential rates 1 October 2021 to 22 September 2022"
},
{
"region": "england-ni",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 12500000,
"toMinor": 25000000,
"basisPoints": 200,
"priceCapMinor": null,
"validFrom": "2021-10-01",
"validTo": "2022-09-22",
"note": "SDLT residential rates 1 October 2021 to 22 September 2022"
},
{
"region": "england-ni",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 25000000,
"toMinor": 92500000,
"basisPoints": 500,
"priceCapMinor": null,
"validFrom": "2021-10-01",
"validTo": "2022-09-22",
"note": "SDLT residential rates 1 October 2021 to 22 September 2022"
},
{
"region": "england-ni",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 92500000,
"toMinor": 150000000,
"basisPoints": 1000,
"priceCapMinor": null,
"validFrom": "2021-10-01",
"validTo": "2022-09-22",
"note": "SDLT residential rates 1 October 2021 to 22 September 2022"
},
{
"region": "england-ni",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 150000000,
"toMinor": null,
"basisPoints": 1200,
"priceCapMinor": null,
"validFrom": "2021-10-01",
"validTo": "2022-09-22",
"note": "SDLT residential rates 1 October 2021 to 22 September 2022"
},
{
"region": "england-ni",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 0,
"toMinor": 25000000,
"basisPoints": 0,
"priceCapMinor": null,
"validFrom": "2022-09-23",
"validTo": "2025-03-31",
"note": "SDLT residential rates 23 September 2022 to 31 March 2025"
},
{
"region": "england-ni",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 25000000,
"toMinor": 92500000,
"basisPoints": 500,
"priceCapMinor": null,
"validFrom": "2022-09-23",
"validTo": "2025-03-31",
"note": "SDLT residential rates 23 September 2022 to 31 March 2025"
},
{
"region": "england-ni",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 92500000,
"toMinor": 150000000,
"basisPoints": 1000,
"priceCapMinor": null,
"validFrom": "2022-09-23",
"validTo": "2025-03-31",
"note": "SDLT residential rates 23 September 2022 to 31 March 2025"
},
{
"region": "england-ni",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 150000000,
"toMinor": null,
"basisPoints": 1200,
"priceCapMinor": null,
"validFrom": "2022-09-23",
"validTo": "2025-03-31",
"note": "SDLT residential rates 23 September 2022 to 31 March 2025"
},
{
"region": "england-ni",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 0,
"toMinor": 12500000,
"basisPoints": 0,
"priceCapMinor": null,
"validFrom": "2025-04-01",
"validTo": null,
"note": "SDLT residential rates from 1 April 2025"
},
{
"region": "england-ni",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 12500000,
"toMinor": 25000000,
"basisPoints": 200,
"priceCapMinor": null,
"validFrom": "2025-04-01",
"validTo": null,
"note": "SDLT residential rates from 1 April 2025"
},
{
"region": "england-ni",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 25000000,
"toMinor": 92500000,
"basisPoints": 500,
"priceCapMinor": null,
"validFrom": "2025-04-01",
"validTo": null,
"note": "SDLT residential rates from 1 April 2025"
},
{
"region": "england-ni",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 92500000,
"toMinor": 150000000,
"basisPoints": 1000,
"priceCapMinor": null,
"validFrom": "2025-04-01",
"validTo": null,
"note": "SDLT residential rates from 1 April 2025"
},
{
"region": "england-ni",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 150000000,
"toMinor": null,
"basisPoints": 1200,
"priceCapMinor": null,
"validFrom": "2025-04-01",
"validTo": null,
"note": "SDLT residential rates from 1 April 2025"
},
{
"region": "england-ni",
"propertyUse": "residential",
"schedule": "first-time-buyer",
"fromMinor": 0,
"toMinor": 30000000,
"basisPoints": 0,
"priceCapMinor": 50000000,
"validFrom": "2021-07-01",
"validTo": "2022-09-22",
"note": "First-time buyers' relief, price up to \u00a3500,000"
},
{
"region": "england-ni",
"propertyUse": "residential",
"schedule": "first-time-buyer",
"fromMinor": 30000000,
"toMinor": null,
"basisPoints": 500,
"priceCapMinor": 50000000,
"validFrom": "2021-07-01",
"validTo": "2022-09-22",
"note": "First-time buyers' relief, price up to \u00a3500,000"
},
{
"region": "england-ni",
"propertyUse": "residential",
"schedule": "first-time-buyer",
"fromMinor": 0,
"toMinor": 42500000,
"basisPoints": 0,
"priceCapMinor": 62500000,
"validFrom": "2022-09-23",
"validTo": "2025-03-31",
"note": "First-time buyers' relief, price up to \u00a3625,000"
},
{
"region": "england-ni",
"propertyUse": "residential",
"schedule": "first-time-buyer",
"fromMinor": 42500000,
"toMinor": null,
"basisPoints": 500,
"priceCapMinor": 62500000,
"validFrom": "2022-09-23",
"validTo": "2025-03-31",
"note": "First-time buyers' relief, price up to \u00a3625,000"
},
{
"region": "england-ni",
"propertyUse": "residential",
"schedule": "first-time-buyer",
"fromMinor": 0,
"toMinor": 30000000,
"basisPoints": 0,
"priceCapMinor": 50000000,
"validFrom": "2025-04-01",
"validTo": null,
"note": "First-time buyers' relief, price up to \u00a3500,000"
},
{
"region": "england-ni",
"propertyUse": "residential",
"schedule": "first-time-buyer",
"fromMinor": 30000000,
"toMinor": null,
"basisPoints": 500,
"priceCapMinor": 50000000,
"validFrom": "2025-04-01",
"validTo": null,
"note": "First-time buyers' relief, price up to \u00a3500,000"
},
{
"region": "england-ni",
"propertyUse": "non-residential",
"schedule": "standard",
"fromMinor": 0,
"toMinor": 15000000,
"basisPoints": 0,
"priceCapMinor": null,
"validFrom": "2016-03-17",
"validTo": null,
"note": "SDLT non-residential and mixed-use rates from 17 March 2016"
},
{
"region": "england-ni",
"propertyUse": "non-residential",
"schedule": "standard",
"fromMinor": 15000000,
"toMinor": 25000000,
"basisPoints": 200,
"priceCapMinor": null,
"validFrom": "2016-03-17",
"validTo": null,
"note": "SDLT non-residential and mixed-use rates from 17 March 2016"
},
{
"region": "england-ni",
"propertyUse": "non-residential",
"schedule": "standard",
"fromMinor": 25000000,
"toMinor": null,
"basisPoints": 500,
"priceCapMinor": null,
"validFrom": "2016-03-17",
"validTo": null,
"note": "SDLT non-residential and mixed-use rates from 17 March 2016"
},
{
"region": "scotland",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 0,
"toMinor": 14500000,
"basisPoints": 0,
"priceCapMinor": null,
"validFrom": "2021-04-01",
"validTo": null,
"note": "LBTT residential rates from 1 April 2021"
},
{
"region": "scotland",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 14500000,
"toMinor": 25000000,
"basisPoints": 200,
"priceCapMinor": null,
"validFrom": "2021-04-01",
"validTo": null,
"note": "LBTT residential rates from 1 April 2021"
},
{
"region": "scotland",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 25000000,
"toMinor": 32500000,
"basisPoints": 500,
"priceCapMinor": null,
"validFrom": "2021-04-01",
"validTo": null,
"note": "LBTT residential rates from 1 April 2021"
},
{
"region": "scotland",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 32500000,
"toMinor": 75000000,
"basisPoints": 1000,
"priceCapMinor": null,
"validFrom": "2021-04-01",
"validTo": null,
"note": "LBTT residential rates from 1 April 2021"
},
{
"region": "scotland",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 75000000,
"toMinor": null,
"basisPoints": 1200,
"priceCapMinor": null,
"validFrom": "2021-04-01",
"validTo": null,
"note": "LBTT residential rates from 1 April 2021"
},
{
"region": "scotland",
"propertyUse": "residential",
"schedule": "first-time-buyer",
"fromMinor": 0,
"toMinor": 17500000,
"basisPoints": 0,
"priceCapMinor": null,
"validFrom": "2021-04-01",
"validTo": null,
"note": "LBTT first-time buyer relief: nil rate band raised to \u00a3175,000 (relief in force since 30 June 2018)"
},
{
"region": "scotland",
"propertyUse": "residential",
"schedule": "first-time-buyer",
"fromMinor": 17500000,
"toMinor": 25000000,
"basisPoints": 200,
"priceCapMinor": null,
"validFrom": "2021-04-01",
"validTo": null,
"note": "LBTT first-time buyer relief: nil rate band raised to \u00a3175,000 (relief in force since 30 June 2018)"
},
{
"region": "scotland",
"propertyUse": "residential",
"schedule": "first-time-buyer",
"fromMinor": 25000000,
"toMinor": 32500000,
"basisPoints": 500,
"priceCapMinor": null,
"validFrom": "2021-04-01",
"validTo": null,
"note": "LBTT first-time buyer relief: nil rate band raised to \u00a3175,000 (relief in force since 30 June 2018)"
},
{
"region": "scotland",
"propertyUse": "residential",
"schedule": "first-time-buyer",
"fromMinor": 32500000,
"toMinor": 75000000,
"basisPoints": 1000,
"priceCapMinor": null,
"validFrom": "2021-04-01",
"validTo": null,
"note": "LBTT first-time buyer relief: nil rate band raised to \u00a3175,000 (relief in force since 30 June 2018)"
},
{
"region": "scotland",
"propertyUse": "residential",
"schedule": "first-time-buyer",
"fromMinor": 75000000,
"toMinor": null,
"basisPoints": 1200,
"priceCapMinor": null,
"validFrom": "2021-04-01",
"validTo": null,
"note": "LBTT first-time buyer relief: nil rate band raised to \u00a3175,000 (relief in force since 30 June 2018)"
},
{
"region": "scotland",
"propertyUse": "non-residential",
"schedule": "standard",
"fromMinor": 0,
"toMinor": 15000000,
"basisPoints": 0,
"priceCapMinor": null,
"validFrom": "2019-01-25",
"validTo": null,
"note": "LBTT non-residential rates from 25 January 2019"
},
{
"region": "scotland",
"propertyUse": "non-residential",
"schedule": "standard",
"fromMinor": 15000000,
"toMinor": 25000000,
"basisPoints": 100,
"priceCapMinor": null,
"validFrom": "2019-01-25",
"validTo": null,
"note": "LBTT non-residential rates from 25 January 2019"
},
{
"region": "scotland",
"propertyUse": "non-residential",
"schedule": "standard",
"fromMinor": 25000000,
"toMinor": null,
"basisPoints": 500,
"priceCapMinor": null,
"validFrom": "2019-01-25",
"validTo": null,
"note": "LBTT non-residential rates from 25 January 2019"
},
{
"region": "wales",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 0,
"toMinor": 25000000,
"basisPoints": 0,
"priceCapMinor": null,
"validFrom": "2020-07-27",
"validTo": "2021-06-30",
"note": "LTT main residential rates 27 July 2020 to 30 June 2021"
},
{
"region": "wales",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 25000000,
"toMinor": 40000000,
"basisPoints": 500,
"priceCapMinor": null,
"validFrom": "2020-07-27",
"validTo": "2021-06-30",
"note": "LTT main residential rates 27 July 2020 to 30 June 2021"
},
{
"region": "wales",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 40000000,
"toMinor": 75000000,
"basisPoints": 750,
"priceCapMinor": null,
"validFrom": "2020-07-27",
"validTo": "2021-06-30",
"note": "LTT main residential rates 27 July 2020 to 30 June 2021"
},
{
"region": "wales",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 75000000,
"toMinor": 150000000,
"basisPoints": 1000,
"priceCapMinor": null,
"validFrom": "2020-07-27",
"validTo": "2021-06-30",
"note": "LTT main residential rates 27 July 2020 to 30 June 2021"
},
{
"region": "wales",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 150000000,
"toMinor": null,
"basisPoints": 1200,
"priceCapMinor": null,
"validFrom": "2020-07-27",
"validTo": "2021-06-30",
"note": "LTT main residential rates 27 July 2020 to 30 June 2021"
},
{
"region": "wales",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 0,
"toMinor": 18000000,
"basisPoints": 0,
"priceCapMinor": null,
"validFrom": "2021-07-01",
"validTo": "2022-10-09",
"note": "LTT main residential rates 1 July 2021 to 9 October 2022"
},
{
"region": "wales",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 18000000,
"toMinor": 25000000,
"basisPoints": 350,
"priceCapMinor": null,
"validFrom": "2021-07-01",
"validTo": "2022-10-09",
"note": "LTT main residential rates 1 July 2021 to 9 October 2022"
},
{
"region": "wales",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 25000000,
"toMinor": 40000000,
"basisPoints": 500,
"priceCapMinor": null,
"validFrom": "2021-07-01",
"validTo": "2022-10-09",
"note": "LTT main residential rates 1 July 2021 to 9 October 2022"
},
{
"region": "wales",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 40000000,
"toMinor": 75000000,
"basisPoints": 750,
"priceCapMinor": null,
"validFrom": "2021-07-01",
"validTo": "2022-10-09",
"note": "LTT main residential rates 1 July 2021 to 9 October 2022"
},
{
"region": "wales",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 75000000,
"toMinor": 150000000,
"basisPoints": 1000,
"priceCapMinor": null,
"validFrom": "2021-07-01",
"validTo": "2022-10-09",
"note": "LTT main residential rates 1 July 2021 to 9 October 2022"
},
{
"region": "wales",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 150000000,
"toMinor": null,
"basisPoints": 1200,
"priceCapMinor": null,
"validFrom": "2021-07-01",
"validTo": "2022-10-09",
"note": "LTT main residential rates 1 July 2021 to 9 October 2022"
},
{
"region": "wales",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 0,
"toMinor": 22500000,
"basisPoints": 0,
"priceCapMinor": null,
"validFrom": "2022-10-10",
"validTo": null,
"note": "LTT main residential rates from 10 October 2022"
},
{
"region": "wales",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 22500000,
"toMinor": 40000000,
"basisPoints": 600,
"priceCapMinor": null,
"validFrom": "2022-10-10",
"validTo": null,
"note": "LTT main residential rates from 10 October 2022"
},
{
"region": "wales",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 40000000,
"toMinor": 75000000,
"basisPoints": 750,
"priceCapMinor": null,
"validFrom": "2022-10-10",
"validTo": null,
"note": "LTT main residential rates from 10 October 2022"
},
{
"region": "wales",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 75000000,
"toMinor": 150000000,
"basisPoints": 1000,
"priceCapMinor": null,
"validFrom": "2022-10-10",
"validTo": null,
"note": "LTT main residential rates from 10 October 2022"
},
{
"region": "wales",
"propertyUse": "residential",
"schedule": "standard",
"fromMinor": 150000000,
"toMinor": null,
"basisPoints": 1200,
"priceCapMinor": null,
"validFrom": "2022-10-10",
"validTo": null,
"note": "LTT main residential rates from 10 October 2022"
},
{
"region": "wales",
"propertyUse": "residential",
"schedule": "higher",
"fromMinor": 0,
"toMinor": 18000000,
"basisPoints": 300,
"priceCapMinor": null,
"validFrom": "2018-04-01",
"validTo": "2020-12-21",
"note": "LTT higher residential rates 1 April 2018 to 21 December 2020"
},
{
"region": "wales",
"propertyUse": "residential",
"schedule": "higher",
"fromMinor": 18000000,
"toMinor": 25000000,
"basisPoints": 650,
"priceCapMinor": null,
"validFrom": "2018-04-01",
"validTo": "2020-12-21",
"note": "LTT higher residential rates 1 April 2018 to 21 December 2020"
},
{
"region": "wales",
"propertyUse": "residential",
"schedule": "higher",
"fromMinor": 25000000,
"toMinor": 40000000,
"basisPoints": 800,
"priceCapMinor": null,
"validFrom": "2018-04-01",
"validTo": "2020-12-21",
"note": "LTT higher residential rates 1 April 2018 to 21 December 2020"
},
{
"region": "wales",
"propertyUse": "residential",
"schedule": "higher",
"fromMinor": 40000000,
"toMinor": 75000000,
"basisPoints": 1050,
"priceCapMinor": null,
"validFrom": "2018-04-01",
"validTo": "2020-12-21",
"note": "LTT higher residential rates 1 April 2018 to 21 December 2020"
},
{
"region": "wales",
"propertyUse": "residential",
"schedule": "higher",
"fromMinor": 75000000,
"toMinor": 150000000,
"basisPoints": 1300,
"priceCapMinor": null,
"validFrom": "2018-04-01",
"validTo": "2020-12-21",
"note": "LTT higher residential rates 1 April 2018 to 21 December 2020"
},
{
"region": "wales",
"propertyUse": "residential",
"schedule": "higher",
"fromMinor": 150000000,
"toMinor": null,
"basisPoints": 1500,
"priceCapMinor": null,
"validFrom": "2018-04-01",
"validTo": "2020-12-21",
"note": "LTT higher residential rates 1 April 2018 to 21 December 2020"
},
{
"region": "wales",
"propertyUse": "residential",
"schedule": "higher",
"fromMinor": 0,
"toMinor": 18000000,
"basisPoints": 400,
"priceCapMinor": null,
"validFrom": "2020-12-22",
"validTo": "2024-12-10",
"note": "LTT higher residential rates 22 December 2020 to 10 December 2024"
},
{
"region": "wales",
"propertyUse": "residential",
"schedule": "higher",
"fromMinor": 18000000,
"toMinor": 25000000,
"basisPoints": 750,
"priceCapMinor": null,
"validFrom": "2020-12-22",
"validTo": "2024-12-10",
"note": "LTT higher residential rates 22 December 2020 to 10 December 2024"
},
{
"region": "wales",
"propertyUse": "residential",
"schedule": "higher",
"fromMinor": 25000000,
"toMinor": 40000000,
"basisPoints": 900,
"priceCapMinor": null,
"validFrom": "2020-12-22",
"validTo": "2024-12-10",
"note": "LTT higher residential rates 22 December 2020 to 10 December 2024"
},
{
"region": "wales",
"propertyUse": "residential",
"schedule": "higher",
"fromMinor": 40000000,
"toMinor": 75000000,
"basisPoints": 1150,
"priceCapMinor": null,
"validFrom": "2020-12-22",
"validTo": "2024-12-10",
"note": "LTT higher residential rates 22 December 2020 to 10 December 2024"
},
{
"region": "wales",
"propertyUse": "residential",
"schedule": "higher",
"fromMinor": 75000000,
"toMinor": 150000000,
"basisPoints": 1400,
"priceCapMinor": null,
"validFrom": "2020-12-22",
"validTo": "2024-12-10",
"note": "LTT higher residential rates 22 December 2020 to 10 December 2024"
},
{
"region": "wales",
"propertyUse": "residential",
"schedule": "higher",
"fromMinor": 150000000,
"toMinor": null,
"basisPoints": 1600,
"priceCapMinor": null,
"validFrom": "2020-12-22",
"validTo": "2024-12-10",
"note": "LTT higher residential rates 22 December 2020 to 10 December 2024"
},
{
"region": "wales",
"propertyUse": "residential",
"schedule": "higher",
"fromMinor": 0,
"toMinor": 18000000,
"basisPoints": 500,
"priceCapMinor": null,
"validFrom": "2024-12-11",
"validTo": null,
"note": "LTT higher residential rates from 11 December 2024"
},
{
"region": "wales",
"propertyUse": "residential",
"schedule": "higher",
"fromMinor": 18000000,
"toMinor": 25000000,
"basisPoints": 850,
"priceCapMinor": null,
"validFrom": "2024-12-11",
"validTo": null,
"note": "LTT higher residential rates from 11 December 2024"
},
{
"region": "wales",
"propertyUse": "residential",
"schedule": "higher",
"fromMinor": 25000000,
"toMinor": 40000000,
"basisPoints": 1000,
"priceCapMinor": null,
"validFrom": "2024-12-11",
"validTo": null,
"note": "LTT higher residential rates from 11 December 2024"
},
{
"region": "wales",
"propertyUse": "residential",
"schedule": "higher",
"fromMinor": 40000000,
"toMinor": 75000000,
"basisPoints": 1250,
"priceCapMinor": null,
"validFrom": "2024-12-11",
"validTo": null,
"note": "LTT higher residential rates from 11 December 2024"
},
{
"region": "wales",
"propertyUse": "residential",
"schedule": "higher",
"fromMinor": 75000000,
"toMinor": 150000000,
"basisPoints": 1500,
"priceCapMinor": null,
"validFrom": "2024-12-11",
"validTo": null,
"note": "LTT higher residential rates from 11 December 2024"
},
{
"region": "wales",
"propertyUse": "residential",
"schedule": "higher",
"fromMinor": 150000000,
"toMinor": null,
"basisPoints": 1700,
"priceCapMinor": null,
"validFrom": "2024-12-11",
"validTo": null,
"note": "LTT higher residential rates from 11 December 2024"
},
{
"region": "wales",
"propertyUse": "non-residential",
"schedule": "standard",
"fromMinor": 0,
"toMinor": 15000000,
"basisPoints": 0,
"priceCapMinor": null,
"validFrom": "2018-04-01",
"validTo": "2020-12-21",
"note": "LTT non-residential rates 1 April 2018 to 21 December 2020"
},
{
"region": "wales",
"propertyUse": "non-residential",
"schedule": "standard",
"fromMinor": 15000000,
"toMinor": 25000000,
"basisPoints": 100,
"priceCapMinor": null,
"validFrom": "2018-04-01",
"validTo": "2020-12-21",
"note": "LTT non-residential rates 1 April 2018 to 21 December 2020"
},
{
"region": "wales",
"propertyUse": "non-residential",
"schedule": "standard",
"fromMinor": 25000000,
"toMinor": 100000000,
"basisPoints": 500,
"priceCapMinor": null,
"validFrom": "2018-04-01",
"validTo": "2020-12-21",
"note": "LTT non-residential rates 1 April 2018 to 21 December 2020"
},
{
"region": "wales",
"propertyUse": "non-residential",
"schedule": "standard",
"fromMinor": 100000000,
"toMinor": null,
"basisPoints": 600,
"priceCapMinor": null,
"validFrom": "2018-04-01",
"validTo": "2020-12-21",
"note": "LTT non-residential rates 1 April 2018 to 21 December 2020"
},
{
"region": "wales",
"propertyUse": "non-residential",
"schedule": "standard",
"fromMinor": 0,
"toMinor": 22500000,
"basisPoints": 0,
"priceCapMinor": null,
"validFrom": "2020-12-22",
"validTo": null,
"note": "LTT non-residential rates from 22 December 2020"
},
{
"region": "wales",
"propertyUse": "non-residential",
"schedule": "standard",
"fromMinor": 22500000,
"toMinor": 25000000,
"basisPoints": 100,
"priceCapMinor": null,
"validFrom": "2020-12-22",
"validTo": null,
"note": "LTT non-residential rates from 22 December 2020"
},
{
"region": "wales",
"propertyUse": "non-residential",
"schedule": "standard",
"fromMinor": 25000000,
"toMinor": 100000000,
"basisPoints": 500,
"priceCapMinor": null,
"validFrom": "2020-12-22",
"validTo": null,
"note": "LTT non-residential rates from 22 December 2020"
},
{
"region": "wales",
"propertyUse": "non-residential",
"schedule": "standard",
"fromMinor": 100000000,
"toMinor": null,
"basisPoints": 600,
"priceCapMinor": null,
"validFrom": "2020-12-22",
"validTo": null,
"note": "LTT non-residential rates from 22 December 2020"
}
]