Articles 2, 3 and 4
Relevant consideration | Percentage | |
---|---|---|
nil rate band | Not more than £145,000 | 0% |
first tax band | More than £145,000 but not more than £250,000 | 2% |
second tax band | More than £250,000 but not more than £325,000 | 5% |
third tax band | More than £325,000 but not more than £750,000 | 10% |
fourth tax band | More than £750,000 | 12% |
Relevant consideration | Percentage | |
---|---|---|
nil rate band | Not more than £150,000 | 0% |
first tax band | More than £150,000 but not more than £350,000 | 3% |
second tax band | More than £350,000 | 4.5% |
Net present value (NPV) of rent payable | Percentage | |
---|---|---|
nil rate band | Not more than £150,000 | 0% |
first tax band | More than £150,000 | 1% |