[
{
"name": "England, £295,000 from April 2025: £4,750",
"args": [
{
"price": {
"minor": 29500000,
"currency": "GBP"
},
"region": "england-ni",
"propertyUse": "residential",
"firstTimeBuyer": false,
"additionalProperty": false,
"nonResident": false,
"effectiveDate": "2025-06-01"
}
],
"expect": {
"tax": "SDLT",
"schedule": "standard",
"slices": [
{
"basisPoints": 0,
"taxable": {
"minor": 12500000,
"currency": "GBP"
},
"tax": {
"minor": 0,
"currency": "GBP"
}
},
{
"basisPoints": 200,
"taxable": {
"minor": 12500000,
"currency": "GBP"
},
"tax": {
"minor": 250000,
"currency": "GBP"
}
},
{
"basisPoints": 500,
"taxable": {
"minor": 4500000,
"currency": "GBP"
},
"tax": {
"minor": 225000,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 0,
"bandTax": {
"minor": 475000,
"currency": "GBP"
},
"supplementBasisPoints": 0,
"supplement": {
"minor": 0,
"currency": "GBP"
},
"total": {
"minor": 475000,
"currency": "GBP"
}
}
},
{
"name": "England, £2,000,000: every band up to 12%",
"args": [
{
"price": {
"minor": 200000000,
"currency": "GBP"
},
"region": "england-ni",
"propertyUse": "residential",
"firstTimeBuyer": false,
"additionalProperty": false,
"nonResident": false,
"effectiveDate": "2025-06-01"
}
],
"expect": {
"tax": "SDLT",
"schedule": "standard",
"slices": [
{
"basisPoints": 0,
"taxable": {
"minor": 12500000,
"currency": "GBP"
},
"tax": {
"minor": 0,
"currency": "GBP"
}
},
{
"basisPoints": 200,
"taxable": {
"minor": 12500000,
"currency": "GBP"
},
"tax": {
"minor": 250000,
"currency": "GBP"
}
},
{
"basisPoints": 500,
"taxable": {
"minor": 67500000,
"currency": "GBP"
},
"tax": {
"minor": 3375000,
"currency": "GBP"
}
},
{
"basisPoints": 1000,
"taxable": {
"minor": 57500000,
"currency": "GBP"
},
"tax": {
"minor": 5750000,
"currency": "GBP"
}
},
{
"basisPoints": 1200,
"taxable": {
"minor": 50000000,
"currency": "GBP"
},
"tax": {
"minor": 6000000,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 0,
"bandTax": {
"minor": 15375000,
"currency": "GBP"
},
"supplementBasisPoints": 0,
"supplement": {
"minor": 0,
"currency": "GBP"
},
"total": {
"minor": 15375000,
"currency": "GBP"
}
}
},
{
"name": "England, a zero price: no bands, no tax",
"args": [
{
"price": {
"minor": 0,
"currency": "GBP"
},
"region": "england-ni",
"propertyUse": "residential",
"firstTimeBuyer": false,
"additionalProperty": false,
"nonResident": false,
"effectiveDate": "2025-06-01"
}
],
"expect": {
"tax": "SDLT",
"schedule": "standard",
"slices": [],
"surchargeBasisPoints": 0,
"bandTax": {
"minor": 0,
"currency": "GBP"
},
"supplementBasisPoints": 0,
"supplement": {
"minor": 0,
"currency": "GBP"
},
"total": {
"minor": 0,
"currency": "GBP"
}
}
},
{
"name": "England first-time buyer, £500,000: relief up to the limit, £10,000",
"args": [
{
"price": {
"minor": 50000000,
"currency": "GBP"
},
"region": "england-ni",
"propertyUse": "residential",
"firstTimeBuyer": true,
"additionalProperty": false,
"nonResident": false,
"effectiveDate": "2025-06-01"
}
],
"expect": {
"tax": "SDLT",
"schedule": "first-time-buyer",
"slices": [
{
"basisPoints": 0,
"taxable": {
"minor": 30000000,
"currency": "GBP"
},
"tax": {
"minor": 0,
"currency": "GBP"
}
},
{
"basisPoints": 500,
"taxable": {
"minor": 20000000,
"currency": "GBP"
},
"tax": {
"minor": 1000000,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 0,
"bandTax": {
"minor": 1000000,
"currency": "GBP"
},
"supplementBasisPoints": 0,
"supplement": {
"minor": 0,
"currency": "GBP"
},
"total": {
"minor": 1000000,
"currency": "GBP"
}
}
},
{
"name": "England first-time buyer a penny over £500,000 loses the relief entirely: £15,000",
"args": [
{
"price": {
"minor": 50000001,
"currency": "GBP"
},
"region": "england-ni",
"propertyUse": "residential",
"firstTimeBuyer": true,
"additionalProperty": false,
"nonResident": false,
"effectiveDate": "2025-06-01"
}
],
"expect": {
"tax": "SDLT",
"schedule": "standard",
"slices": [
{
"basisPoints": 0,
"taxable": {
"minor": 12500000,
"currency": "GBP"
},
"tax": {
"minor": 0,
"currency": "GBP"
}
},
{
"basisPoints": 200,
"taxable": {
"minor": 12500000,
"currency": "GBP"
},
"tax": {
"minor": 250000,
"currency": "GBP"
}
},
{
"basisPoints": 500,
"taxable": {
"minor": 25000001,
"currency": "GBP"
},
"tax": {
"minor": 1250000,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 0,
"bandTax": {
"minor": 1500000,
"currency": "GBP"
},
"supplementBasisPoints": 0,
"supplement": {
"minor": 0,
"currency": "GBP"
},
"total": {
"minor": 1500000,
"currency": "GBP"
}
}
},
{
"name": "England first-time buyer 1 July 2021: 5% above £300,000",
"args": [
{
"price": {
"minor": 45000000,
"currency": "GBP"
},
"region": "england-ni",
"propertyUse": "residential",
"firstTimeBuyer": true,
"additionalProperty": false,
"nonResident": false,
"effectiveDate": "2021-07-01"
}
],
"expect": {
"tax": "SDLT",
"schedule": "first-time-buyer",
"slices": [
{
"basisPoints": 0,
"taxable": {
"minor": 30000000,
"currency": "GBP"
},
"tax": {
"minor": 0,
"currency": "GBP"
}
},
{
"basisPoints": 500,
"taxable": {
"minor": 15000000,
"currency": "GBP"
},
"tax": {
"minor": 750000,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 0,
"bandTax": {
"minor": 750000,
"currency": "GBP"
},
"supplementBasisPoints": 0,
"supplement": {
"minor": 0,
"currency": "GBP"
},
"total": {
"minor": 750000,
"currency": "GBP"
}
}
},
{
"name": "England first-time buyer 23 September 2022: nil band £425,000, limit £625,000",
"args": [
{
"price": {
"minor": 62500000,
"currency": "GBP"
},
"region": "england-ni",
"propertyUse": "residential",
"firstTimeBuyer": true,
"additionalProperty": false,
"nonResident": false,
"effectiveDate": "2022-09-23"
}
],
"expect": {
"tax": "SDLT",
"schedule": "first-time-buyer",
"slices": [
{
"basisPoints": 0,
"taxable": {
"minor": 42500000,
"currency": "GBP"
},
"tax": {
"minor": 0,
"currency": "GBP"
}
},
{
"basisPoints": 500,
"taxable": {
"minor": 20000000,
"currency": "GBP"
},
"tax": {
"minor": 1000000,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 0,
"bandTax": {
"minor": 1000000,
"currency": "GBP"
},
"supplementBasisPoints": 0,
"supplement": {
"minor": 0,
"currency": "GBP"
},
"total": {
"minor": 1000000,
"currency": "GBP"
}
}
},
{
"name": "England first-time buyer 31 March 2025, last day of the £425,000 band",
"args": [
{
"price": {
"minor": 45000000,
"currency": "GBP"
},
"region": "england-ni",
"propertyUse": "residential",
"firstTimeBuyer": true,
"additionalProperty": false,
"nonResident": false,
"effectiveDate": "2025-03-31"
}
],
"expect": {
"tax": "SDLT",
"schedule": "first-time-buyer",
"slices": [
{
"basisPoints": 0,
"taxable": {
"minor": 42500000,
"currency": "GBP"
},
"tax": {
"minor": 0,
"currency": "GBP"
}
},
{
"basisPoints": 500,
"taxable": {
"minor": 2500000,
"currency": "GBP"
},
"tax": {
"minor": 125000,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 0,
"bandTax": {
"minor": 125000,
"currency": "GBP"
},
"supplementBasisPoints": 0,
"supplement": {
"minor": 0,
"currency": "GBP"
},
"total": {
"minor": 125000,
"currency": "GBP"
}
}
},
{
"name": "England first-time buyer 1 April 2025, same price, back to £300,000",
"args": [
{
"price": {
"minor": 45000000,
"currency": "GBP"
},
"region": "england-ni",
"propertyUse": "residential",
"firstTimeBuyer": true,
"additionalProperty": false,
"nonResident": false,
"effectiveDate": "2025-04-01"
}
],
"expect": {
"tax": "SDLT",
"schedule": "first-time-buyer",
"slices": [
{
"basisPoints": 0,
"taxable": {
"minor": 30000000,
"currency": "GBP"
},
"tax": {
"minor": 0,
"currency": "GBP"
}
},
{
"basisPoints": 500,
"taxable": {
"minor": 15000000,
"currency": "GBP"
},
"tax": {
"minor": 750000,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 0,
"bandTax": {
"minor": 750000,
"currency": "GBP"
},
"supplementBasisPoints": 0,
"supplement": {
"minor": 0,
"currency": "GBP"
},
"total": {
"minor": 750000,
"currency": "GBP"
}
}
},
{
"name": "England additional property from April 2025, £300,000: 5 points on every band, £20,000",
"args": [
{
"price": {
"minor": 30000000,
"currency": "GBP"
},
"region": "england-ni",
"propertyUse": "residential",
"firstTimeBuyer": false,
"additionalProperty": true,
"nonResident": false,
"effectiveDate": "2025-06-01"
}
],
"expect": {
"tax": "SDLT",
"schedule": "standard",
"slices": [
{
"basisPoints": 500,
"taxable": {
"minor": 12500000,
"currency": "GBP"
},
"tax": {
"minor": 625000,
"currency": "GBP"
}
},
{
"basisPoints": 700,
"taxable": {
"minor": 12500000,
"currency": "GBP"
},
"tax": {
"minor": 875000,
"currency": "GBP"
}
},
{
"basisPoints": 1000,
"taxable": {
"minor": 5000000,
"currency": "GBP"
},
"tax": {
"minor": 500000,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 500,
"bandTax": {
"minor": 2000000,
"currency": "GBP"
},
"supplementBasisPoints": 0,
"supplement": {
"minor": 0,
"currency": "GBP"
},
"total": {
"minor": 2000000,
"currency": "GBP"
}
}
},
{
"name": "England additional property on 30 October 2024: 3 points, £11,500",
"args": [
{
"price": {
"minor": 30000000,
"currency": "GBP"
},
"region": "england-ni",
"propertyUse": "residential",
"firstTimeBuyer": false,
"additionalProperty": true,
"nonResident": false,
"effectiveDate": "2024-10-30"
}
],
"expect": {
"tax": "SDLT",
"schedule": "standard",
"slices": [
{
"basisPoints": 300,
"taxable": {
"minor": 25000000,
"currency": "GBP"
},
"tax": {
"minor": 750000,
"currency": "GBP"
}
},
{
"basisPoints": 800,
"taxable": {
"minor": 5000000,
"currency": "GBP"
},
"tax": {
"minor": 400000,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 300,
"bandTax": {
"minor": 1150000,
"currency": "GBP"
},
"supplementBasisPoints": 0,
"supplement": {
"minor": 0,
"currency": "GBP"
},
"total": {
"minor": 1150000,
"currency": "GBP"
}
}
},
{
"name": "England additional property on 31 October 2024: 5 points, £17,500",
"args": [
{
"price": {
"minor": 30000000,
"currency": "GBP"
},
"region": "england-ni",
"propertyUse": "residential",
"firstTimeBuyer": false,
"additionalProperty": true,
"nonResident": false,
"effectiveDate": "2024-10-31"
}
],
"expect": {
"tax": "SDLT",
"schedule": "standard",
"slices": [
{
"basisPoints": 500,
"taxable": {
"minor": 25000000,
"currency": "GBP"
},
"tax": {
"minor": 1250000,
"currency": "GBP"
}
},
{
"basisPoints": 1000,
"taxable": {
"minor": 5000000,
"currency": "GBP"
},
"tax": {
"minor": 500000,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 500,
"bandTax": {
"minor": 1750000,
"currency": "GBP"
},
"supplementBasisPoints": 0,
"supplement": {
"minor": 0,
"currency": "GBP"
},
"total": {
"minor": 1750000,
"currency": "GBP"
}
}
},
{
"name": "England additional property under £40,000: no higher rates",
"args": [
{
"price": {
"minor": 3999999,
"currency": "GBP"
},
"region": "england-ni",
"propertyUse": "residential",
"firstTimeBuyer": false,
"additionalProperty": true,
"nonResident": false,
"effectiveDate": "2025-06-01"
}
],
"expect": {
"tax": "SDLT",
"schedule": "standard",
"slices": [
{
"basisPoints": 0,
"taxable": {
"minor": 3999999,
"currency": "GBP"
},
"tax": {
"minor": 0,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 0,
"bandTax": {
"minor": 0,
"currency": "GBP"
},
"supplementBasisPoints": 0,
"supplement": {
"minor": 0,
"currency": "GBP"
},
"total": {
"minor": 0,
"currency": "GBP"
}
}
},
{
"name": "England additional property at exactly £40,000: higher rates apply, £2,000",
"args": [
{
"price": {
"minor": 4000000,
"currency": "GBP"
},
"region": "england-ni",
"propertyUse": "residential",
"firstTimeBuyer": false,
"additionalProperty": true,
"nonResident": false,
"effectiveDate": "2025-06-01"
}
],
"expect": {
"tax": "SDLT",
"schedule": "standard",
"slices": [
{
"basisPoints": 500,
"taxable": {
"minor": 4000000,
"currency": "GBP"
},
"tax": {
"minor": 200000,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 500,
"bandTax": {
"minor": 200000,
"currency": "GBP"
},
"supplementBasisPoints": 0,
"supplement": {
"minor": 0,
"currency": "GBP"
},
"total": {
"minor": 200000,
"currency": "GBP"
}
}
},
{
"name": "England non-resident first-time buyer at £700,000 (the gov.uk worked example): £39,000",
"args": [
{
"price": {
"minor": 70000000,
"currency": "GBP"
},
"region": "england-ni",
"propertyUse": "residential",
"firstTimeBuyer": true,
"additionalProperty": false,
"nonResident": true,
"effectiveDate": "2025-06-01"
}
],
"expect": {
"tax": "SDLT",
"schedule": "standard",
"slices": [
{
"basisPoints": 200,
"taxable": {
"minor": 12500000,
"currency": "GBP"
},
"tax": {
"minor": 250000,
"currency": "GBP"
}
},
{
"basisPoints": 400,
"taxable": {
"minor": 12500000,
"currency": "GBP"
},
"tax": {
"minor": 500000,
"currency": "GBP"
}
},
{
"basisPoints": 700,
"taxable": {
"minor": 45000000,
"currency": "GBP"
},
"tax": {
"minor": 3150000,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 200,
"bandTax": {
"minor": 3900000,
"currency": "GBP"
},
"supplementBasisPoints": 0,
"supplement": {
"minor": 0,
"currency": "GBP"
},
"total": {
"minor": 3900000,
"currency": "GBP"
}
}
},
{
"name": "England non-resident buying an additional property: both surcharges, 7 points",
"args": [
{
"price": {
"minor": 30000000,
"currency": "GBP"
},
"region": "england-ni",
"propertyUse": "residential",
"firstTimeBuyer": false,
"additionalProperty": true,
"nonResident": true,
"effectiveDate": "2025-06-01"
}
],
"expect": {
"tax": "SDLT",
"schedule": "standard",
"slices": [
{
"basisPoints": 700,
"taxable": {
"minor": 12500000,
"currency": "GBP"
},
"tax": {
"minor": 875000,
"currency": "GBP"
}
},
{
"basisPoints": 900,
"taxable": {
"minor": 12500000,
"currency": "GBP"
},
"tax": {
"minor": 1125000,
"currency": "GBP"
}
},
{
"basisPoints": 1200,
"taxable": {
"minor": 5000000,
"currency": "GBP"
},
"tax": {
"minor": 600000,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 700,
"bandTax": {
"minor": 2600000,
"currency": "GBP"
},
"supplementBasisPoints": 0,
"supplement": {
"minor": 0,
"currency": "GBP"
},
"total": {
"minor": 2600000,
"currency": "GBP"
}
}
},
{
"name": "England during the 2021 holiday: a non-resident pays 2% even in the nil band",
"args": [
{
"price": {
"minor": 50000000,
"currency": "GBP"
},
"region": "england-ni",
"propertyUse": "residential",
"firstTimeBuyer": false,
"additionalProperty": false,
"nonResident": true,
"effectiveDate": "2021-04-15"
}
],
"expect": {
"tax": "SDLT",
"schedule": "standard",
"slices": [
{
"basisPoints": 200,
"taxable": {
"minor": 50000000,
"currency": "GBP"
},
"tax": {
"minor": 1000000,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 200,
"bandTax": {
"minor": 1000000,
"currency": "GBP"
},
"supplementBasisPoints": 0,
"supplement": {
"minor": 0,
"currency": "GBP"
},
"total": {
"minor": 1000000,
"currency": "GBP"
}
}
},
{
"name": "England during the 2021 holiday: first-time buyer relief was replaced by the reduced rates",
"args": [
{
"price": {
"minor": 40000000,
"currency": "GBP"
},
"region": "england-ni",
"propertyUse": "residential",
"firstTimeBuyer": true,
"additionalProperty": false,
"nonResident": false,
"effectiveDate": "2021-05-01"
}
],
"expect": {
"tax": "SDLT",
"schedule": "standard",
"slices": [
{
"basisPoints": 0,
"taxable": {
"minor": 40000000,
"currency": "GBP"
},
"tax": {
"minor": 0,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 0,
"bandTax": {
"minor": 0,
"currency": "GBP"
},
"supplementBasisPoints": 0,
"supplement": {
"minor": 0,
"currency": "GBP"
},
"total": {
"minor": 0,
"currency": "GBP"
}
}
},
{
"name": "England 30 September 2021: nil band £250,000",
"args": [
{
"price": {
"minor": 30000000,
"currency": "GBP"
},
"region": "england-ni",
"propertyUse": "residential",
"firstTimeBuyer": false,
"additionalProperty": false,
"nonResident": false,
"effectiveDate": "2021-09-30"
}
],
"expect": {
"tax": "SDLT",
"schedule": "standard",
"slices": [
{
"basisPoints": 0,
"taxable": {
"minor": 25000000,
"currency": "GBP"
},
"tax": {
"minor": 0,
"currency": "GBP"
}
},
{
"basisPoints": 500,
"taxable": {
"minor": 5000000,
"currency": "GBP"
},
"tax": {
"minor": 250000,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 0,
"bandTax": {
"minor": 250000,
"currency": "GBP"
},
"supplementBasisPoints": 0,
"supplement": {
"minor": 0,
"currency": "GBP"
},
"total": {
"minor": 250000,
"currency": "GBP"
}
}
},
{
"name": "England 1 October 2021: nil band £125,000 and the 2% band return",
"args": [
{
"price": {
"minor": 30000000,
"currency": "GBP"
},
"region": "england-ni",
"propertyUse": "residential",
"firstTimeBuyer": false,
"additionalProperty": false,
"nonResident": false,
"effectiveDate": "2021-10-01"
}
],
"expect": {
"tax": "SDLT",
"schedule": "standard",
"slices": [
{
"basisPoints": 0,
"taxable": {
"minor": 12500000,
"currency": "GBP"
},
"tax": {
"minor": 0,
"currency": "GBP"
}
},
{
"basisPoints": 200,
"taxable": {
"minor": 12500000,
"currency": "GBP"
},
"tax": {
"minor": 250000,
"currency": "GBP"
}
},
{
"basisPoints": 500,
"taxable": {
"minor": 5000000,
"currency": "GBP"
},
"tax": {
"minor": 250000,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 0,
"bandTax": {
"minor": 500000,
"currency": "GBP"
},
"supplementBasisPoints": 0,
"supplement": {
"minor": 0,
"currency": "GBP"
},
"total": {
"minor": 500000,
"currency": "GBP"
}
}
},
{
"name": "tax is rounded down to the pound once: £130,049.99 is £100.9998, so £100",
"args": [
{
"price": {
"minor": 13004999,
"currency": "GBP"
},
"region": "england-ni",
"propertyUse": "residential",
"firstTimeBuyer": false,
"additionalProperty": false,
"nonResident": false,
"effectiveDate": "2025-06-01"
}
],
"expect": {
"tax": "SDLT",
"schedule": "standard",
"slices": [
{
"basisPoints": 0,
"taxable": {
"minor": 12500000,
"currency": "GBP"
},
"tax": {
"minor": 0,
"currency": "GBP"
}
},
{
"basisPoints": 200,
"taxable": {
"minor": 504999,
"currency": "GBP"
},
"tax": {
"minor": 10099,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 0,
"bandTax": {
"minor": 10000,
"currency": "GBP"
},
"supplementBasisPoints": 0,
"supplement": {
"minor": 0,
"currency": "GBP"
},
"total": {
"minor": 10000,
"currency": "GBP"
}
}
},
{
"name": "England non-residential, £300,000: £4,500",
"args": [
{
"price": {
"minor": 30000000,
"currency": "GBP"
},
"region": "england-ni",
"propertyUse": "non-residential",
"firstTimeBuyer": false,
"additionalProperty": false,
"nonResident": false,
"effectiveDate": "2025-06-01"
}
],
"expect": {
"tax": "SDLT",
"schedule": "standard",
"slices": [
{
"basisPoints": 0,
"taxable": {
"minor": 15000000,
"currency": "GBP"
},
"tax": {
"minor": 0,
"currency": "GBP"
}
},
{
"basisPoints": 200,
"taxable": {
"minor": 10000000,
"currency": "GBP"
},
"tax": {
"minor": 200000,
"currency": "GBP"
}
},
{
"basisPoints": 500,
"taxable": {
"minor": 5000000,
"currency": "GBP"
},
"tax": {
"minor": 250000,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 0,
"bandTax": {
"minor": 450000,
"currency": "GBP"
},
"supplementBasisPoints": 0,
"supplement": {
"minor": 0,
"currency": "GBP"
},
"total": {
"minor": 450000,
"currency": "GBP"
}
}
},
{
"name": "England non-residential bought by a non-resident: no surcharge on non-residential",
"args": [
{
"price": {
"minor": 30000000,
"currency": "GBP"
},
"region": "england-ni",
"propertyUse": "non-residential",
"firstTimeBuyer": false,
"additionalProperty": false,
"nonResident": true,
"effectiveDate": "2025-06-01"
}
],
"expect": {
"tax": "SDLT",
"schedule": "standard",
"slices": [
{
"basisPoints": 0,
"taxable": {
"minor": 15000000,
"currency": "GBP"
},
"tax": {
"minor": 0,
"currency": "GBP"
}
},
{
"basisPoints": 200,
"taxable": {
"minor": 10000000,
"currency": "GBP"
},
"tax": {
"minor": 200000,
"currency": "GBP"
}
},
{
"basisPoints": 500,
"taxable": {
"minor": 5000000,
"currency": "GBP"
},
"tax": {
"minor": 250000,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 0,
"bandTax": {
"minor": 450000,
"currency": "GBP"
},
"supplementBasisPoints": 0,
"supplement": {
"minor": 0,
"currency": "GBP"
},
"total": {
"minor": 450000,
"currency": "GBP"
}
}
},
{
"name": "Scotland, £300,000: £4,600",
"args": [
{
"price": {
"minor": 30000000,
"currency": "GBP"
},
"region": "scotland",
"propertyUse": "residential",
"firstTimeBuyer": false,
"additionalProperty": false,
"nonResident": false,
"effectiveDate": "2025-06-01"
}
],
"expect": {
"tax": "LBTT",
"schedule": "standard",
"slices": [
{
"basisPoints": 0,
"taxable": {
"minor": 14500000,
"currency": "GBP"
},
"tax": {
"minor": 0,
"currency": "GBP"
}
},
{
"basisPoints": 200,
"taxable": {
"minor": 10500000,
"currency": "GBP"
},
"tax": {
"minor": 210000,
"currency": "GBP"
}
},
{
"basisPoints": 500,
"taxable": {
"minor": 5000000,
"currency": "GBP"
},
"tax": {
"minor": 250000,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 0,
"bandTax": {
"minor": 460000,
"currency": "GBP"
},
"supplementBasisPoints": 0,
"supplement": {
"minor": 0,
"currency": "GBP"
},
"total": {
"minor": 460000,
"currency": "GBP"
}
}
},
{
"name": "Scotland first-time buyer, £300,000: nil band £175,000 saves £600",
"args": [
{
"price": {
"minor": 30000000,
"currency": "GBP"
},
"region": "scotland",
"propertyUse": "residential",
"firstTimeBuyer": true,
"additionalProperty": false,
"nonResident": false,
"effectiveDate": "2025-06-01"
}
],
"expect": {
"tax": "LBTT",
"schedule": "first-time-buyer",
"slices": [
{
"basisPoints": 0,
"taxable": {
"minor": 17500000,
"currency": "GBP"
},
"tax": {
"minor": 0,
"currency": "GBP"
}
},
{
"basisPoints": 200,
"taxable": {
"minor": 7500000,
"currency": "GBP"
},
"tax": {
"minor": 150000,
"currency": "GBP"
}
},
{
"basisPoints": 500,
"taxable": {
"minor": 5000000,
"currency": "GBP"
},
"tax": {
"minor": 250000,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 0,
"bandTax": {
"minor": 400000,
"currency": "GBP"
},
"supplementBasisPoints": 0,
"supplement": {
"minor": 0,
"currency": "GBP"
},
"total": {
"minor": 400000,
"currency": "GBP"
}
}
},
{
"name": "Scotland, £800,000: into the 12% band",
"args": [
{
"price": {
"minor": 80000000,
"currency": "GBP"
},
"region": "scotland",
"propertyUse": "residential",
"firstTimeBuyer": false,
"additionalProperty": false,
"nonResident": false,
"effectiveDate": "2025-06-01"
}
],
"expect": {
"tax": "LBTT",
"schedule": "standard",
"slices": [
{
"basisPoints": 0,
"taxable": {
"minor": 14500000,
"currency": "GBP"
},
"tax": {
"minor": 0,
"currency": "GBP"
}
},
{
"basisPoints": 200,
"taxable": {
"minor": 10500000,
"currency": "GBP"
},
"tax": {
"minor": 210000,
"currency": "GBP"
}
},
{
"basisPoints": 500,
"taxable": {
"minor": 7500000,
"currency": "GBP"
},
"tax": {
"minor": 375000,
"currency": "GBP"
}
},
{
"basisPoints": 1000,
"taxable": {
"minor": 42500000,
"currency": "GBP"
},
"tax": {
"minor": 4250000,
"currency": "GBP"
}
},
{
"basisPoints": 1200,
"taxable": {
"minor": 5000000,
"currency": "GBP"
},
"tax": {
"minor": 600000,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 0,
"bandTax": {
"minor": 5435000,
"currency": "GBP"
},
"supplementBasisPoints": 0,
"supplement": {
"minor": 0,
"currency": "GBP"
},
"total": {
"minor": 5435000,
"currency": "GBP"
}
}
},
{
"name": "Scotland ADS at 8% of the whole price from 5 December 2024",
"args": [
{
"price": {
"minor": 30000000,
"currency": "GBP"
},
"region": "scotland",
"propertyUse": "residential",
"firstTimeBuyer": false,
"additionalProperty": true,
"nonResident": false,
"effectiveDate": "2025-06-01"
}
],
"expect": {
"tax": "LBTT",
"schedule": "standard",
"slices": [
{
"basisPoints": 0,
"taxable": {
"minor": 14500000,
"currency": "GBP"
},
"tax": {
"minor": 0,
"currency": "GBP"
}
},
{
"basisPoints": 200,
"taxable": {
"minor": 10500000,
"currency": "GBP"
},
"tax": {
"minor": 210000,
"currency": "GBP"
}
},
{
"basisPoints": 500,
"taxable": {
"minor": 5000000,
"currency": "GBP"
},
"tax": {
"minor": 250000,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 0,
"bandTax": {
"minor": 460000,
"currency": "GBP"
},
"supplementBasisPoints": 800,
"supplement": {
"minor": 2400000,
"currency": "GBP"
},
"total": {
"minor": 2860000,
"currency": "GBP"
}
}
},
{
"name": "Scotland ADS at 6% on 4 December 2024",
"args": [
{
"price": {
"minor": 30000000,
"currency": "GBP"
},
"region": "scotland",
"propertyUse": "residential",
"firstTimeBuyer": false,
"additionalProperty": true,
"nonResident": false,
"effectiveDate": "2024-12-04"
}
],
"expect": {
"tax": "LBTT",
"schedule": "standard",
"slices": [
{
"basisPoints": 0,
"taxable": {
"minor": 14500000,
"currency": "GBP"
},
"tax": {
"minor": 0,
"currency": "GBP"
}
},
{
"basisPoints": 200,
"taxable": {
"minor": 10500000,
"currency": "GBP"
},
"tax": {
"minor": 210000,
"currency": "GBP"
}
},
{
"basisPoints": 500,
"taxable": {
"minor": 5000000,
"currency": "GBP"
},
"tax": {
"minor": 250000,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 0,
"bandTax": {
"minor": 460000,
"currency": "GBP"
},
"supplementBasisPoints": 600,
"supplement": {
"minor": 1800000,
"currency": "GBP"
},
"total": {
"minor": 2260000,
"currency": "GBP"
}
}
},
{
"name": "Scotland ADS at 4% on 15 December 2022",
"args": [
{
"price": {
"minor": 30000000,
"currency": "GBP"
},
"region": "scotland",
"propertyUse": "residential",
"firstTimeBuyer": false,
"additionalProperty": true,
"nonResident": false,
"effectiveDate": "2022-12-15"
}
],
"expect": {
"tax": "LBTT",
"schedule": "standard",
"slices": [
{
"basisPoints": 0,
"taxable": {
"minor": 14500000,
"currency": "GBP"
},
"tax": {
"minor": 0,
"currency": "GBP"
}
},
{
"basisPoints": 200,
"taxable": {
"minor": 10500000,
"currency": "GBP"
},
"tax": {
"minor": 210000,
"currency": "GBP"
}
},
{
"basisPoints": 500,
"taxable": {
"minor": 5000000,
"currency": "GBP"
},
"tax": {
"minor": 250000,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 0,
"bandTax": {
"minor": 460000,
"currency": "GBP"
},
"supplementBasisPoints": 400,
"supplement": {
"minor": 1200000,
"currency": "GBP"
},
"total": {
"minor": 1660000,
"currency": "GBP"
}
}
},
{
"name": "Scotland ADS not due under £40,000",
"args": [
{
"price": {
"minor": 3999900,
"currency": "GBP"
},
"region": "scotland",
"propertyUse": "residential",
"firstTimeBuyer": false,
"additionalProperty": true,
"nonResident": false,
"effectiveDate": "2025-06-01"
}
],
"expect": {
"tax": "LBTT",
"schedule": "standard",
"slices": [
{
"basisPoints": 0,
"taxable": {
"minor": 3999900,
"currency": "GBP"
},
"tax": {
"minor": 0,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 0,
"bandTax": {
"minor": 0,
"currency": "GBP"
},
"supplementBasisPoints": 0,
"supplement": {
"minor": 0,
"currency": "GBP"
},
"total": {
"minor": 0,
"currency": "GBP"
}
}
},
{
"name": "Scotland LBTT and ADS are each rounded down: £4,600.5625 and £24,000.90",
"args": [
{
"price": {
"minor": 30001125,
"currency": "GBP"
},
"region": "scotland",
"propertyUse": "residential",
"firstTimeBuyer": false,
"additionalProperty": true,
"nonResident": false,
"effectiveDate": "2025-06-01"
}
],
"expect": {
"tax": "LBTT",
"schedule": "standard",
"slices": [
{
"basisPoints": 0,
"taxable": {
"minor": 14500000,
"currency": "GBP"
},
"tax": {
"minor": 0,
"currency": "GBP"
}
},
{
"basisPoints": 200,
"taxable": {
"minor": 10500000,
"currency": "GBP"
},
"tax": {
"minor": 210000,
"currency": "GBP"
}
},
{
"basisPoints": 500,
"taxable": {
"minor": 5001125,
"currency": "GBP"
},
"tax": {
"minor": 250056,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 0,
"bandTax": {
"minor": 460000,
"currency": "GBP"
},
"supplementBasisPoints": 800,
"supplement": {
"minor": 2400000,
"currency": "GBP"
},
"total": {
"minor": 2860000,
"currency": "GBP"
}
}
},
{
"name": "Scotland has no non-resident surcharge",
"args": [
{
"price": {
"minor": 30000000,
"currency": "GBP"
},
"region": "scotland",
"propertyUse": "residential",
"firstTimeBuyer": false,
"additionalProperty": false,
"nonResident": true,
"effectiveDate": "2025-06-01"
}
],
"expect": {
"tax": "LBTT",
"schedule": "standard",
"slices": [
{
"basisPoints": 0,
"taxable": {
"minor": 14500000,
"currency": "GBP"
},
"tax": {
"minor": 0,
"currency": "GBP"
}
},
{
"basisPoints": 200,
"taxable": {
"minor": 10500000,
"currency": "GBP"
},
"tax": {
"minor": 210000,
"currency": "GBP"
}
},
{
"basisPoints": 500,
"taxable": {
"minor": 5000000,
"currency": "GBP"
},
"tax": {
"minor": 250000,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 0,
"bandTax": {
"minor": 460000,
"currency": "GBP"
},
"supplementBasisPoints": 0,
"supplement": {
"minor": 0,
"currency": "GBP"
},
"total": {
"minor": 460000,
"currency": "GBP"
}
}
},
{
"name": "Scotland non-residential, £400,000: £8,500",
"args": [
{
"price": {
"minor": 40000000,
"currency": "GBP"
},
"region": "scotland",
"propertyUse": "non-residential",
"firstTimeBuyer": false,
"additionalProperty": false,
"nonResident": false,
"effectiveDate": "2025-06-01"
}
],
"expect": {
"tax": "LBTT",
"schedule": "standard",
"slices": [
{
"basisPoints": 0,
"taxable": {
"minor": 15000000,
"currency": "GBP"
},
"tax": {
"minor": 0,
"currency": "GBP"
}
},
{
"basisPoints": 100,
"taxable": {
"minor": 10000000,
"currency": "GBP"
},
"tax": {
"minor": 100000,
"currency": "GBP"
}
},
{
"basisPoints": 500,
"taxable": {
"minor": 15000000,
"currency": "GBP"
},
"tax": {
"minor": 750000,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 0,
"bandTax": {
"minor": 850000,
"currency": "GBP"
},
"supplementBasisPoints": 0,
"supplement": {
"minor": 0,
"currency": "GBP"
},
"total": {
"minor": 850000,
"currency": "GBP"
}
}
},
{
"name": "Wales, £300,000 from 10 October 2022: £4,500",
"args": [
{
"price": {
"minor": 30000000,
"currency": "GBP"
},
"region": "wales",
"propertyUse": "residential",
"firstTimeBuyer": false,
"additionalProperty": false,
"nonResident": false,
"effectiveDate": "2025-06-01"
}
],
"expect": {
"tax": "LTT",
"schedule": "standard",
"slices": [
{
"basisPoints": 0,
"taxable": {
"minor": 22500000,
"currency": "GBP"
},
"tax": {
"minor": 0,
"currency": "GBP"
}
},
{
"basisPoints": 600,
"taxable": {
"minor": 7500000,
"currency": "GBP"
},
"tax": {
"minor": 450000,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 0,
"bandTax": {
"minor": 450000,
"currency": "GBP"
},
"supplementBasisPoints": 0,
"supplement": {
"minor": 0,
"currency": "GBP"
},
"total": {
"minor": 450000,
"currency": "GBP"
}
}
},
{
"name": "Wales, £300,000 on 9 October 2022: £4,950",
"args": [
{
"price": {
"minor": 30000000,
"currency": "GBP"
},
"region": "wales",
"propertyUse": "residential",
"firstTimeBuyer": false,
"additionalProperty": false,
"nonResident": false,
"effectiveDate": "2022-10-09"
}
],
"expect": {
"tax": "LTT",
"schedule": "standard",
"slices": [
{
"basisPoints": 0,
"taxable": {
"minor": 18000000,
"currency": "GBP"
},
"tax": {
"minor": 0,
"currency": "GBP"
}
},
{
"basisPoints": 350,
"taxable": {
"minor": 7000000,
"currency": "GBP"
},
"tax": {
"minor": 245000,
"currency": "GBP"
}
},
{
"basisPoints": 500,
"taxable": {
"minor": 5000000,
"currency": "GBP"
},
"tax": {
"minor": 250000,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 0,
"bandTax": {
"minor": 495000,
"currency": "GBP"
},
"supplementBasisPoints": 0,
"supplement": {
"minor": 0,
"currency": "GBP"
},
"total": {
"minor": 495000,
"currency": "GBP"
}
}
},
{
"name": "Wales during the 2021 reduction: nil band £250,000",
"args": [
{
"price": {
"minor": 30000000,
"currency": "GBP"
},
"region": "wales",
"propertyUse": "residential",
"firstTimeBuyer": false,
"additionalProperty": false,
"nonResident": false,
"effectiveDate": "2021-04-01"
}
],
"expect": {
"tax": "LTT",
"schedule": "standard",
"slices": [
{
"basisPoints": 0,
"taxable": {
"minor": 25000000,
"currency": "GBP"
},
"tax": {
"minor": 0,
"currency": "GBP"
}
},
{
"basisPoints": 500,
"taxable": {
"minor": 5000000,
"currency": "GBP"
},
"tax": {
"minor": 250000,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 0,
"bandTax": {
"minor": 250000,
"currency": "GBP"
},
"supplementBasisPoints": 0,
"supplement": {
"minor": 0,
"currency": "GBP"
},
"total": {
"minor": 250000,
"currency": "GBP"
}
}
},
{
"name": "Wales higher rates from 11 December 2024 are their own table: £19,950",
"args": [
{
"price": {
"minor": 30000000,
"currency": "GBP"
},
"region": "wales",
"propertyUse": "residential",
"firstTimeBuyer": false,
"additionalProperty": true,
"nonResident": false,
"effectiveDate": "2025-06-01"
}
],
"expect": {
"tax": "LTT",
"schedule": "higher",
"slices": [
{
"basisPoints": 500,
"taxable": {
"minor": 18000000,
"currency": "GBP"
},
"tax": {
"minor": 900000,
"currency": "GBP"
}
},
{
"basisPoints": 850,
"taxable": {
"minor": 7000000,
"currency": "GBP"
},
"tax": {
"minor": 595000,
"currency": "GBP"
}
},
{
"basisPoints": 1000,
"taxable": {
"minor": 5000000,
"currency": "GBP"
},
"tax": {
"minor": 500000,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 0,
"bandTax": {
"minor": 1995000,
"currency": "GBP"
},
"supplementBasisPoints": 0,
"supplement": {
"minor": 0,
"currency": "GBP"
},
"total": {
"minor": 1995000,
"currency": "GBP"
}
}
},
{
"name": "Wales higher rates on 10 December 2024: £16,950",
"args": [
{
"price": {
"minor": 30000000,
"currency": "GBP"
},
"region": "wales",
"propertyUse": "residential",
"firstTimeBuyer": false,
"additionalProperty": true,
"nonResident": false,
"effectiveDate": "2024-12-10"
}
],
"expect": {
"tax": "LTT",
"schedule": "higher",
"slices": [
{
"basisPoints": 400,
"taxable": {
"minor": 18000000,
"currency": "GBP"
},
"tax": {
"minor": 720000,
"currency": "GBP"
}
},
{
"basisPoints": 750,
"taxable": {
"minor": 7000000,
"currency": "GBP"
},
"tax": {
"minor": 525000,
"currency": "GBP"
}
},
{
"basisPoints": 900,
"taxable": {
"minor": 5000000,
"currency": "GBP"
},
"tax": {
"minor": 450000,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 0,
"bandTax": {
"minor": 1695000,
"currency": "GBP"
},
"supplementBasisPoints": 0,
"supplement": {
"minor": 0,
"currency": "GBP"
},
"total": {
"minor": 1695000,
"currency": "GBP"
}
}
},
{
"name": "Wales higher rates do not apply under £40,000",
"args": [
{
"price": {
"minor": 3999900,
"currency": "GBP"
},
"region": "wales",
"propertyUse": "residential",
"firstTimeBuyer": false,
"additionalProperty": true,
"nonResident": false,
"effectiveDate": "2025-06-01"
}
],
"expect": {
"tax": "LTT",
"schedule": "standard",
"slices": [
{
"basisPoints": 0,
"taxable": {
"minor": 3999900,
"currency": "GBP"
},
"tax": {
"minor": 0,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 0,
"bandTax": {
"minor": 0,
"currency": "GBP"
},
"supplementBasisPoints": 0,
"supplement": {
"minor": 0,
"currency": "GBP"
},
"total": {
"minor": 0,
"currency": "GBP"
}
}
},
{
"name": "Wales has no first-time buyer relief: the main rates apply",
"args": [
{
"price": {
"minor": 20000000,
"currency": "GBP"
},
"region": "wales",
"propertyUse": "residential",
"firstTimeBuyer": true,
"additionalProperty": false,
"nonResident": false,
"effectiveDate": "2025-06-01"
}
],
"expect": {
"tax": "LTT",
"schedule": "standard",
"slices": [
{
"basisPoints": 0,
"taxable": {
"minor": 20000000,
"currency": "GBP"
},
"tax": {
"minor": 0,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 0,
"bandTax": {
"minor": 0,
"currency": "GBP"
},
"supplementBasisPoints": 0,
"supplement": {
"minor": 0,
"currency": "GBP"
},
"total": {
"minor": 0,
"currency": "GBP"
}
}
},
{
"name": "Wales non-residential, £1,200,000: £49,750",
"args": [
{
"price": {
"minor": 120000000,
"currency": "GBP"
},
"region": "wales",
"propertyUse": "non-residential",
"firstTimeBuyer": false,
"additionalProperty": false,
"nonResident": false,
"effectiveDate": "2025-06-01"
}
],
"expect": {
"tax": "LTT",
"schedule": "standard",
"slices": [
{
"basisPoints": 0,
"taxable": {
"minor": 22500000,
"currency": "GBP"
},
"tax": {
"minor": 0,
"currency": "GBP"
}
},
{
"basisPoints": 100,
"taxable": {
"minor": 2500000,
"currency": "GBP"
},
"tax": {
"minor": 25000,
"currency": "GBP"
}
},
{
"basisPoints": 500,
"taxable": {
"minor": 75000000,
"currency": "GBP"
},
"tax": {
"minor": 3750000,
"currency": "GBP"
}
},
{
"basisPoints": 600,
"taxable": {
"minor": 20000000,
"currency": "GBP"
},
"tax": {
"minor": 1200000,
"currency": "GBP"
}
}
],
"surchargeBasisPoints": 0,
"bandTax": {
"minor": 4975000,
"currency": "GBP"
},
"supplementBasisPoints": 0,
"supplement": {
"minor": 0,
"currency": "GBP"
},
"total": {
"minor": 4975000,
"currency": "GBP"
}
}
},
{
"name": "a first-time buyer cannot also be buying an additional property",
"args": [
{
"price": {
"minor": 30000000,
"currency": "GBP"
},
"region": "england-ni",
"propertyUse": "residential",
"firstTimeBuyer": true,
"additionalProperty": true,
"nonResident": false,
"effectiveDate": "2025-06-01"
}
],
"expectError": "a first-time buyer cannot be buying an additional property"
},
{
"name": "first-time buyer relief is residential only",
"args": [
{
"price": {
"minor": 30000000,
"currency": "GBP"
},
"region": "england-ni",
"propertyUse": "non-residential",
"firstTimeBuyer": true,
"additionalProperty": false,
"nonResident": false,
"effectiveDate": "2025-06-01"
}
],
"expectError": "apply only to residential purchases"
},
{
"name": "England residential before 8 July 2020 is outside the data",
"args": [
{
"price": {
"minor": 30000000,
"currency": "GBP"
},
"region": "england-ni",
"propertyUse": "residential",
"firstTimeBuyer": false,
"additionalProperty": false,
"nonResident": false,
"effectiveDate": "2020-07-07"
}
],
"expectError": "no SDLT standard rates for england-ni residential on 2020-07-07"
},
{
"name": "Scotland residential before 1 April 2021 is outside the data",
"args": [
{
"price": {
"minor": 30000000,
"currency": "GBP"
},
"region": "scotland",
"propertyUse": "residential",
"firstTimeBuyer": false,
"additionalProperty": false,
"nonResident": false,
"effectiveDate": "2021-03-31"
}
],
"expectError": "no LBTT standard rates for scotland residential on 2021-03-31"
},
{
"name": "Northern Ireland is part of england-ni",
"args": [
{
"price": {
"minor": 30000000,
"currency": "GBP"
},
"region": "northern-ireland",
"propertyUse": "residential",
"firstTimeBuyer": false,
"additionalProperty": false,
"nonResident": false,
"effectiveDate": "2025-06-01"
}
],
"expectError": "unknown region"
},
{
"name": "a price in euros is refused",
"args": [
{
"price": {
"minor": 30000000,
"currency": "EUR"
},
"region": "england-ni",
"propertyUse": "residential",
"firstTimeBuyer": false,
"additionalProperty": false,
"nonResident": false,
"effectiveDate": "2025-06-01"
}
],
"expectError": "price must be in GBP"
},
{
"name": "a negative price is refused",
"args": [
{
"price": {
"minor": -1,
"currency": "GBP"
},
"region": "england-ni",
"propertyUse": "residential",
"firstTimeBuyer": false,
"additionalProperty": false,
"nonResident": false,
"effectiveDate": "2025-06-01"
}
],
"expectError": "price must be between 0 and"
},
{
"name": "a malformed date is refused",
"args": [
{
"price": {
"minor": 30000000,
"currency": "GBP"
},
"region": "england-ni",
"propertyUse": "residential",
"firstTimeBuyer": false,
"additionalProperty": false,
"nonResident": false,
"effectiveDate": "1 June 2025"
}
],
"expectError": "effectiveDate must be an ISO date"
}
]