Rate % |
Residential £ |
Non-residential £ |
Rate % |
0 | Up to 145,000 | Up to 150,000 | 0 |
2 | 145,001 - 250,000 | 150,001 - 350,000 | 3 |
5 | 250,001 - 325,000 | Over 350,000 | 4.5 |
10 | 325,001 - 750,000 | ||
12 | Over 750,000 |
The rates apply to the portion of the total value which falls within each band in respect of transactions with an effective date on or after 1 April 2015.