xmlns:atom="http://www.w3.org/2005/Atom"

Tax bands and percentage tax rates

3.  The Schedule to these Regulations specifies the tax bands and percentage tax rates for the purposes of section 24(1) of, and paragraph 28(1) of Schedule 6 to, the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017—

(a)Table 1 specifies the tax bands and percentage tax rates for each band for residential property transactions;

(b)Table 2 specifies the tax bands and percentage tax rates for each band for higher rates residential property transactions;

(c)Table 3 specifies the tax bands and percentage tax rates for each band for non-residential property transactions; and

(d)Table 4 specifies the tax bands and percentage tax rates for each band for transactions where the chargeable consideration consists of rent.