[ { "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" } ]