http://www.legislation.gov.uk/id/wsi/2018/128

SCHEDULE

Regulation 3

F1Table 1Residential property transactions

Tax band	Relevant consideration	Percentage tax rate
Zero rate band	Not more than £225,000	0%
First tax band	More than £225,000 but not more than £400,000	6%
Second tax band	More than £400,000 but not more than £750,000	7.5%
Third tax band	More than £750,000 but not more than £1,500,000	10%
Fourth tax band	More than £1,500,000	12%

F2Table 2: Higher rates residential property transactions

Tax band	Relevant consideration	Percentage tax rate
First tax band	Not more than £180,000	5%
Second tax band	More than £180,000 but not more than £250,000	8.5%
Third tax band	More than £250,000 but not more than £400,000	10%
Fourth tax band	More than £400,000 but not more than £750,000	12.5%
Fifth tax band	More than £750,000 but not more than £1,500,000	15%
Sixth tax band	More than £1,500,000	17%

F3Table 3: Non-residential property transactions

Tax band	Relevant consideration	Percentage tax rate
Zero rate band	Not more than £225,000	0%
First tax band	More than £225,000 but not more than £250,000	1%
Second tax band	More than £250,000 but not more than £1,000,000	5%
Third tax band	More than £1,000,000	6%

F4Table 4: Chargeable consideration which consists of rent

Tax band	Relevant consideration	Percentage tax rate
NRL zero rate band	Not more than £225,000	0%
First tax band	More than £225,000 but not more than £2,000,000	1%
Second tax band	More than £2,000,000	2%