SDLT on non-residential and mixed used properties.
||£0 - £150,000
||£150,001 - £250,000
||£250,001 - £500,000
"These rates are applied on a graduated basis with the portion
of the purchase price within each tier charged at the applicable rate."
15% is applied to residential properties held in a 'corporate envelope' costing over £500,000 and purchased on or after 20 March 2014.
Scotland: Land & buildings transaction tax (SLBTT)
Property in Scotland
The SLBTT came into force on 1 April 2015 and replaced SDLT in Scotland.