http://www.legislation.gov.uk/id/ssi/2015/126

SCHEDULETAX BANDS AND TAX RATES

Articles 2, 3 and 4

Table A: Residential

	Relevant consideration	Percentage
nil rate band	Not more than ~~F1£145,000~~F1£250,000	0%
~~F2first tax band~~	~~F2More than £145,000 but not more than £250,000~~	~~F22%~~
~~F3second~~ F3first tax band	More than £250,000 but not more than £325,000	5%
~~F4third~~ F4second tax band	More than £325,000 but not more than £750,000	10%
~~F5fourth~~ F5third tax band	More than £750,000	12%

Table B: Non-residential

	Relevant consideration	Percentage
nil rate band	Not more than £150,000	0%
first tax band	More than £150,000 but not more than F6£250,000	F71%
second tax band	More than F8£250,000	F95%

Table C: Rent

	Net present value (NPV) of rent payable	Percentage
nil rate band	Not more than £150,000	0%
first tax band	More than £150,000 F10but not more than £2 million	1%
F11second tax band	More than £2 million	2%