Across the whole of the UK, residential rates may be increased by 3% (4% in Scotland and Wales) where further residential properties are acquired.
Land and buildings in England and N. Ireland
| Residential Band £ | Rate % | Non-residential Band £ | Rate % |
|---|---|---|---|
| 0 - 125,000 | 0 | 0 - 150,000 | 0 |
| 125,001 - 250,000 | 2 | 150,001 - 250,000 | 2 |
| 250,001 - 925,000 | 5 | Over 250,000 | 5 |
| 925,001 - 1,500,000 | 10 | ||
| Over 1,500,000 | 12 |
First-Time Buyer relief may apply to residential purchases up to £500,000.
Land and buildings in Scotland
| Residential Band £ | Rate % | Non-residential Band £ | Rate % |
|---|---|---|---|
| 0 - 145,000 | 0 | 0 - 150,000 | 0 |
| 145,001 - 250,000 | 2 | 150,001 - 250,000 | 2 |
| 250,001 - 325,000 | 5 | Over 250,000 | 5 |
| 325,001 - 750,000 | 10 | ||
| Over 750,000 | 12 |
First-Time Buyer relief may apply on the first £175,000 of residential purchases.
Land and buildings in Wales
| Residential Band £ | Rate % | Non-residential Band £ | Rate % |
|---|---|---|---|
| 0 - 180,000 | 0 | 0 - 225,000 | 0 |
| 180,001 - 250,000 | 3.5 | 225,001 - 250,000 | 1 |
| 250,001 - 400,000 | 5 | 250,001 - 1,000,000 | 5 |
| 400,001 - 750,000 | 7.5 | Over 1,000,000 | 6 |
| 750,001 - 1,500,000 | 10 | ||
| Over 1,500,000 | 12 |