{
  "table": "closing-cost-calculator-rules",
  "schema": 1,
  "version": "2026-11-11.2",
  "title": "Costs of buying a home: France (metropolitan) and United Kingdom",
  "doc": "Rule table read by the closing-cost-calculator handler (ctx.data['closing-cost-calculator-rules']). Rates are percentage points (5 means 5 %); amounts are in the country's currency. France: the transfer duties (droits de mutation) per département as published by the DGFiP for deeds signed from 1 June 2026, the communal tax and the State's assessment fee, the reduced rate for new homes sold with VAT, the notaire's proportional fee scale for a sale (Code de commerce, art. A444-91) and the contribution de sécurité immobilière. United Kingdom: Stamp Duty Land Tax (England and Northern Ireland), Land and Buildings Transaction Tax with the Additional Dwelling Supplement (Scotland), Land Transaction Tax (Wales), all for residential purchases by individuals, and HM Land Registry's Scale 1 fee for a transfer of a whole registered title applied for online (England and Wales). Bands are given as {up_to, rate}: the part of the price above the previous band's up_to and up to this one, inclusive, is taxed at rate; null up_to means no upper limit. Table-level valid_from/valid_until bound the period during which this version may be relied on: departmental rates voted from 16 April 2026 take effect on 1 January 2027 (BOFiP BOI-ENR-DMTOI-10-20 § 105), and UK rates change at fiscal events, so the table must be reviewed before 1 January 2027. Entry-level valid_from/valid_until bound each value; a null valid_until means in force until changed; a null valid_from means the start date was not verified for this table. source_url is the primary source, source_date that source's own date (or the date it was consulted when it shows none), retrieved the date the value was read there.",
  "reviewed_on": "2026-11-11",
  "reviewed_by": "apps-calculators agent (automated research against official sources, 2026-11-11); owner review pending",
  "valid_from": "2026-11-11",
  "valid_until": "2026-12-31",
  "locale_country": {
    "fr-FR": "FR",
    "en-GB": "GB"
  },
  "countries": {
    "FR": {
      "name": {
        "fr-FR": "France",
        "en-GB": "France"
      },
      "currency": "EUR",
      "scope": {
        "fr-FR": "France métropolitaine et Corse. Outre-mer, le barème des émoluments et la TVA diffèrent : non couvert.",
        "en-GB": "Metropolitan France and Corsica. Overseas départements have a different notaire fee scale and VAT: not covered."
      },
      "transfer_tax": {
        "id": "fr-dmto-2026-06",
        "rule": "Existing homes: departmental tax = price × the département's rate; communal tax = price × communal_rate; assessment fee = departmental tax × collection_fee_rate (CGI, art. 1594 D, 1584, 1595 bis, 1647 V). 'rate' is the rate voted under article 116 of the 2025 finance law (at most 5 %, for deeds signed from 1 April 2025 to 31 March 2028); 'base_rate' is the rate under CGI art. 1594 D, which applies where no raised rate was voted and, everywhere, to a buyer acquiring a first property as main residence (II-B of article 116). New homes sold with VAT: reduced block.",
        "communal_rate": 1.2,
        "collection_fee_rate": 2.37,
        "raised_rates_until": "2028-03-31",
        "legal_basis": "CGI, art. 1594 D, 1584, 1595 bis and 1647 V; loi n° 2025-127 du 14 février 2025, art. 116",
        "valid_from": "2026-06-01",
        "valid_until": "2026-12-31",
        "source_url": "https://www.impots.gouv.fr/sites/default/files/media/1_metier/3_partenaire/notaires/dmto/dmto_2026-06.pdf",
        "source_label": "DGFiP: droits d'enregistrement et taxe de publicité foncière, taux, abattements et réductions applicables au 1er juin 2026",
        "source_date": "2026-06-01",
        "retrieved": "2026-11-11",
        "see_also": [
          "https://www.impots.gouv.fr/droits-denregistrement",
          "https://bofip.impots.gouv.fr/bofip/3311-PGP.html/identifiant=BOI-ENR-DMTOI-10-20-20260617",
          "https://www.notaires.fr/fr/immobilier-fiscalite/financement/les-frais-dacquisition"
        ],
        "communal_and_fee_rates": {
          "rule": "Source of communal_rate and collection_fee_rate above.",
          "valid_from": null,
          "valid_until": null,
          "source_url": "https://www.notaires.fr/fr/immobilier-fiscalite/financement/les-frais-dacquisition",
          "source_label": "notaires.fr: frais d'acquisition (taxe communale 1,20 %, frais d'assiette 2,37 %)",
          "source_date": "2026-02-11",
          "retrieved": "2026-11-11"
        },
        "reduced": {
          "id": "fr-tpf-reduite",
          "rule": "New homes and building land sold with VAT by a professional (CGI, art. 1594 F quinquies A; new = completed less than five years ago): departmental tax = price × rate, plus an assessment fee of collection_fee_rate of it; no communal tax.",
          "rate": 0.7,
          "collection_fee_rate": 2.14,
          "communal_rate": 0,
          "legal_basis": "CGI, art. 1594 F quinquies A and 1647 V",
          "valid_from": null,
          "valid_until": null,
          "source_url": "https://www.notaires.fr/fr/immobilier-fiscalite/financement/les-frais-dacquisition",
          "source_label": "notaires.fr: frais d'acquisition, taux réduit (0,70 % et 2,14 %)",
          "source_date": "2026-02-11",
          "retrieved": "2026-11-11",
          "see_also": [
            "https://www.notaires.fr/fr/immobilier-fiscalite/financement/acquerir-en-frais-de-notaire-reduits"
          ]
        },
        "departments": [
          {
            "code": "01",
            "name": "Ain",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "02",
            "name": "Aisne",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "03",
            "name": "Allier",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "04",
            "name": "Alpes-de-Haute-Provence",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "05",
            "name": "Hautes-Alpes",
            "rate": null,
            "base_rate": 4.5
          },
          {
            "code": "06",
            "name": "Alpes-Maritimes",
            "rate": null,
            "base_rate": 4.5
          },
          {
            "code": "07",
            "name": "Ardèche",
            "rate": null,
            "base_rate": 4.5
          },
          {
            "code": "08",
            "name": "Ardennes",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "09",
            "name": "Ariège",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "10",
            "name": "Aube",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "11",
            "name": "Aude",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "12",
            "name": "Aveyron",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "13",
            "name": "Bouches-du-Rhône",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "14",
            "name": "Calvados",
            "rate": 5.0,
            "base_rate": 4.5,
            "note": {
              "scope": "existing",
              "fr-FR": "Le Calvados applique, sous conditions, un abattement de 46 000 € sur la base des droits (CGI, art. 1594 F ter). Il n’est pas déduit ici : demandez à votre notaire si votre achat y ouvre droit.",
              "en-GB": "Calvados allows, under conditions, a €46,000 allowance on the base of the duties (CGI, art. 1594 F ter). It is not deducted here: ask your notaire whether your purchase qualifies."
            }
          },
          {
            "code": "15",
            "name": "Cantal",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "16",
            "name": "Charente",
            "rate": null,
            "base_rate": 4.5
          },
          {
            "code": "17",
            "name": "Charente-Maritime",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "18",
            "name": "Cher",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "19",
            "name": "Corrèze",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "2A",
            "name": "Corse-du-Sud",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "2B",
            "name": "Haute-Corse",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "21",
            "name": "Côte-d’Or",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "22",
            "name": "Côtes-d’Armor",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "23",
            "name": "Creuse",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "24",
            "name": "Dordogne",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "25",
            "name": "Doubs",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "26",
            "name": "Drôme",
            "rate": null,
            "base_rate": 4.5
          },
          {
            "code": "27",
            "name": "Eure",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "28",
            "name": "Eure-et-Loir",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "29",
            "name": "Finistère",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "30",
            "name": "Gard",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "31",
            "name": "Haute-Garonne",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "32",
            "name": "Gers",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "33",
            "name": "Gironde",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "34",
            "name": "Hérault",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "35",
            "name": "Ille-et-Vilaine",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "36",
            "name": "Indre",
            "rate": null,
            "base_rate": 3.8
          },
          {
            "code": "37",
            "name": "Indre-et-Loire",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "38",
            "name": "Isère",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "39",
            "name": "Jura",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "40",
            "name": "Landes",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "41",
            "name": "Loir-et-Cher",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "42",
            "name": "Loire",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "43",
            "name": "Haute-Loire",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "44",
            "name": "Loire-Atlantique",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "45",
            "name": "Loiret",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "46",
            "name": "Lot",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "47",
            "name": "Lot-et-Garonne",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "48",
            "name": "Lozère",
            "rate": null,
            "base_rate": 4.5
          },
          {
            "code": "49",
            "name": "Maine-et-Loire",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "50",
            "name": "Manche",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "51",
            "name": "Marne",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "52",
            "name": "Haute-Marne",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "53",
            "name": "Mayenne",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "54",
            "name": "Meurthe-et-Moselle",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "55",
            "name": "Meuse",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "56",
            "name": "Morbihan",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "57",
            "name": "Moselle",
            "rate": 5.0,
            "base_rate": 4.5,
            "note": {
              "scope": "all",
              "fr-FR": "Les actes y sont publiés au livre foncier, et non au service de la publicité foncière (BOFiP, BOI-ENR-DMTOI-10-20). Les frais liés au livre foncier peuvent différer de ceux retenus ici : demandez-les à votre notaire.",
              "en-GB": "Deeds here are entered in the livre foncier (land book) rather than with the land publication service (BOFiP, BOI-ENR-DMTOI-10-20). Land-register costs may differ from those used here: ask your notaire."
            }
          },
          {
            "code": "58",
            "name": "Nièvre",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "59",
            "name": "Nord",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "60",
            "name": "Oise",
            "rate": null,
            "base_rate": 4.5
          },
          {
            "code": "61",
            "name": "Orne",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "62",
            "name": "Pas-de-Calais",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "63",
            "name": "Puy-de-Dôme",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "64",
            "name": "Pyrénées-Atlantiques",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "65",
            "name": "Hautes-Pyrénées",
            "rate": null,
            "base_rate": 4.5,
            "note": {
              "scope": "existing",
              "fr-FR": "Les Hautes-Pyrénées appliquent un taux réduit de 3,80 % à certaines ventes par lots avec droit de préemption du locataire (CGI, art. 1594 F sexies). Il n’est pas appliqué ici.",
              "en-GB": "Hautes-Pyrénées applies a reduced 3.80% rate to some sales in lots where the tenant has a right of first refusal (CGI, art. 1594 F sexies). It is not applied here."
            }
          },
          {
            "code": "66",
            "name": "Pyrénées-Orientales",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "67",
            "name": "Bas-Rhin",
            "rate": 5.0,
            "base_rate": 4.5,
            "note": {
              "scope": "all",
              "fr-FR": "Les actes y sont publiés au livre foncier, et non au service de la publicité foncière (BOFiP, BOI-ENR-DMTOI-10-20). Les frais liés au livre foncier peuvent différer de ceux retenus ici : demandez-les à votre notaire.",
              "en-GB": "Deeds here are entered in the livre foncier (land book) rather than with the land publication service (BOFiP, BOI-ENR-DMTOI-10-20). Land-register costs may differ from those used here: ask your notaire."
            }
          },
          {
            "code": "68",
            "name": "Haut-Rhin",
            "rate": 5.0,
            "base_rate": 4.5,
            "note": {
              "scope": "all",
              "fr-FR": "Les actes y sont publiés au livre foncier, et non au service de la publicité foncière (BOFiP, BOI-ENR-DMTOI-10-20). Les frais liés au livre foncier peuvent différer de ceux retenus ici : demandez-les à votre notaire.",
              "en-GB": "Deeds here are entered in the livre foncier (land book) rather than with the land publication service (BOFiP, BOI-ENR-DMTOI-10-20). Land-register costs may differ from those used here: ask your notaire."
            }
          },
          {
            "code": "69",
            "name": "Rhône hors métropole de Lyon",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "69M",
            "name": "Métropole de Lyon",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "70",
            "name": "Haute-Saône",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "71",
            "name": "Saône-et-Loire",
            "rate": null,
            "base_rate": 4.5
          },
          {
            "code": "72",
            "name": "Sarthe",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "73",
            "name": "Savoie",
            "rate": 5.0,
            "base_rate": 4.5,
            "note": {
              "scope": "existing",
              "fr-FR": "La Savoie applique un taux réduit de 4,00 % aux biens qui constituent une première propriété pour l’acquéreur (CGI, art. 1594 F septies). Il n’est pas appliqué ici : demandez à votre notaire si vous y avez droit.",
              "en-GB": "Savoie applies a reduced 4.00% rate when the property is the buyer’s first property (CGI, art. 1594 F septies). It is not applied here: ask your notaire whether you qualify."
            }
          },
          {
            "code": "74",
            "name": "Haute-Savoie",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "75",
            "name": "Paris",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "76",
            "name": "Seine-Maritime",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "77",
            "name": "Seine-et-Marne",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "78",
            "name": "Yvelines",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "79",
            "name": "Deux-Sèvres",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "80",
            "name": "Somme",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "81",
            "name": "Tarn",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "82",
            "name": "Tarn-et-Garonne",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "83",
            "name": "Var",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "84",
            "name": "Vaucluse",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "85",
            "name": "Vendée",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "86",
            "name": "Vienne",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "87",
            "name": "Haute-Vienne",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "88",
            "name": "Vosges",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "89",
            "name": "Yonne",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "90",
            "name": "Territoire-de-Belfort",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "91",
            "name": "Essonne",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "92",
            "name": "Hauts-de-Seine",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "93",
            "name": "Seine-Saint-Denis",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "94",
            "name": "Val-de-Marne",
            "rate": 5.0,
            "base_rate": 4.5
          },
          {
            "code": "95",
            "name": "Val-d’Oise",
            "rate": 5.0,
            "base_rate": 4.5
          }
        ]
      },
      "emoluments": {
        "id": "fr-emoluments-vente",
        "rule": "Proportional fee of the notaire for a sale: each slice of the price at its rate, plus VAT. The scale of 2021 is renewed unchanged until 29 February 2028 (C. com., art. A444-53). Fees may not be below 90 € nor above 10 % of the price (C. com., art. R444-9). A discount is possible on the part of the fee worked on the slices of the price at or above 100,000 € (see discount); it is not deducted.",
        "brackets": [
          {
            "up_to": 6500,
            "rate": 3.87
          },
          {
            "up_to": 17000,
            "rate": 1.596
          },
          {
            "up_to": 60000,
            "rate": 1.064
          },
          {
            "up_to": null,
            "rate": 0.799
          }
        ],
        "vat_rate": 20,
        "minimum": 90,
        "discount": {
          "id": "fr-emoluments-remise",
          "rule": "The notaire may grant a discount of at most max_rate % on the part of the proportional fee worked on the slices of the price at or above threshold, applied alike to every client; the calculator does not deduct it.",
          "threshold": 100000,
          "max_rate": 20,
          "legal_basis": "Code de commerce, art. R444-10 and A444-174",
          "valid_from": "2020-03-01",
          "valid_until": null,
          "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041684677",
          "source_label": "Légifrance: Code de commerce, art. A444-174 (remise de 20 % au plus sur la part d’émolument calculée sur les tranches d’assiette égales ou supérieures à 100 000 €), en vigueur depuis le 1er mars 2020",
          "source_date": "2020-03-01",
          "retrieved": "2026-11-11",
          "see_also": [
            "https://www.notaires.fr/fr/profession-notaire/le-tarif-du-notaire-emoluments-et-honoraires"
          ]
        },
        "legal_basis": "Code de commerce, art. A444-91, A444-53, R444-9 and R444-10",
        "valid_from": "2021-01-01",
        "valid_until": "2028-02-29",
        "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F17701",
        "source_label": "Service-Public.gouv.fr: Frais de notaire, barème des émoluments (vérifié le 5 août 2026)",
        "source_date": "2026-08-05",
        "retrieved": "2026-11-11",
        "see_also": [
          "https://www.notaires.fr/fr/profession-notaire/le-tarif-du-notaire-emoluments-et-honoraires",
          "https://www.notaires.fr/fr/immobilier-fiscalite/financement/acquerir-en-frais-de-notaire-reduits"
        ]
      },
      "csi": {
        "id": "fr-csi",
        "rule": "Contribution de sécurité immobilière: price × rate, at least minimum.",
        "rate": 0.1,
        "minimum": 15,
        "legal_basis": "CGI, art. 879",
        "valid_from": null,
        "valid_until": null,
        "source_url": "https://www.notaires.fr/fr/immobilier-fiscalite/financement/les-frais-dacquisition",
        "source_label": "notaires.fr: frais d'acquisition, contribution de sécurité immobilière (0,10 %, minimum 15 €)",
        "source_date": "2026-02-11",
        "retrieved": "2026-11-11"
      }
    },
    "GB": {
      "name": {
        "fr-FR": "Royaume-Uni",
        "en-GB": "United Kingdom"
      },
      "currency": "GBP",
      "scope": {
        "fr-FR": "Achat d'un logement par un particulier. Frais d'enregistrement de propriété : Angleterre et pays de Galles seulement.",
        "en-GB": "Residential purchases by individuals. Land registration fee: England and Wales only."
      },
      "nations": {
        "england": {
          "name": {
            "fr-FR": "Angleterre",
            "en-GB": "England"
          },
          "tax": "sdlt",
          "registration": "hmlr"
        },
        "northern-ireland": {
          "name": {
            "fr-FR": "Irlande du Nord",
            "en-GB": "Northern Ireland"
          },
          "tax": "sdlt",
          "registration": null
        },
        "scotland": {
          "name": {
            "fr-FR": "Écosse",
            "en-GB": "Scotland"
          },
          "tax": "lbtt",
          "registration": null
        },
        "wales": {
          "name": {
            "fr-FR": "Pays de Galles",
            "en-GB": "Wales"
          },
          "tax": "ltt",
          "registration": "hmlr"
        }
      },
      "taxes": {
        "sdlt": {
          "id": "gb-sdlt-2025-04",
          "name": {
            "fr-FR": "Stamp Duty Land Tax",
            "en-GB": "Stamp Duty Land Tax"
          },
          "main": [
            {
              "up_to": 125000,
              "rate": 0
            },
            {
              "up_to": 250000,
              "rate": 2
            },
            {
              "up_to": 925000,
              "rate": 5
            },
            {
              "up_to": 1500000,
              "rate": 10
            },
            {
              "up_to": null,
              "rate": 12
            }
          ],
          "first_time": {
            "bands": [
              {
                "up_to": 300000,
                "rate": 0
              },
              {
                "up_to": 500000,
                "rate": 5
              }
            ],
            "max_price": 500000
          },
          "higher": {
            "bands": [
              {
                "up_to": 125000,
                "rate": 5
              },
              {
                "up_to": 250000,
                "rate": 7
              },
              {
                "up_to": 925000,
                "rate": 10
              },
              {
                "up_to": 1500000,
                "rate": 15
              },
              {
                "up_to": null,
                "rate": 17
              }
            ],
            "min_price": 40000
          },
          "non_resident_surcharge": 2,
          "legal_basis": "Finance Act 2003, Part 4 and Schedules 4ZA, 6ZA and 9A",
          "valid_from": "2025-04-01",
          "valid_until": null,
          "source_url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates",
          "source_label": "GOV.UK: Stamp Duty Land Tax, residential property rates",
          "source_date": "2026-11-11",
          "retrieved": "2026-11-11",
          "see_also": [
            "https://www.gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property"
          ],
          "non_resident_surcharge_valid_from": "2021-04-01"
        },
        "lbtt": {
          "id": "gb-lbtt-2021-04",
          "name": {
            "fr-FR": "Land and Buildings Transaction Tax",
            "en-GB": "Land and Buildings Transaction Tax"
          },
          "main": [
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              "up_to": 145000,
              "rate": 0
            },
            {
              "up_to": 250000,
              "rate": 2
            },
            {
              "up_to": 325000,
              "rate": 5
            },
            {
              "up_to": 750000,
              "rate": 10
            },
            {
              "up_to": null,
              "rate": 12
            }
          ],
          "first_time": {
            "bands": [
              {
                "up_to": 175000,
                "rate": 0
              },
              {
                "up_to": 250000,
                "rate": 2
              },
              {
                "up_to": 325000,
                "rate": 5
              },
              {
                "up_to": 750000,
                "rate": 10
              },
              {
                "up_to": null,
                "rate": 12
              }
            ],
            "max_price": null
          },
          "supplement": {
            "id": "gb-ads-2024-12",
            "name": {
              "fr-FR": "Additional Dwelling Supplement",
              "en-GB": "Additional Dwelling Supplement"
            },
            "rate": 8,
            "min_price": 40000,
            "valid_from": "2024-12-05",
            "valid_until": null,
            "source_url": "https://revenue.scot/taxes/land-buildings-transaction-tax/additional-dwelling-supplement-ads",
            "source_label": "Revenue Scotland: The Additional Dwelling Supplement (ADS), ADS rates",
            "source_date": "2026-11-11",
            "retrieved": "2026-11-11"
          },
          "legal_basis": "Land and Buildings Transaction Tax (Scotland) Act 2013, section 24 and schedule 2A",
          "valid_from": "2021-04-01",
          "valid_until": null,
          "source_url": "https://revenue.scot/taxes/land-buildings-transaction-tax/residential-property",
          "source_label": "Revenue Scotland: LBTT residential property rates and bands, first-time buyers relief",
          "source_date": "2026-11-11",
          "retrieved": "2026-11-11"
        },
        "ltt": {
          "id": "gb-ltt-2024-12",
          "name": {
            "fr-FR": "Land Transaction Tax",
            "en-GB": "Land Transaction Tax"
          },
          "main": [
            {
              "up_to": 225000,
              "rate": 0
            },
            {
              "up_to": 400000,
              "rate": 6
            },
            {
              "up_to": 750000,
              "rate": 7.5
            },
            {
              "up_to": 1500000,
              "rate": 10
            },
            {
              "up_to": null,
              "rate": 12
            }
          ],
          "first_time": null,
          "higher": {
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                "up_to": 180000,
                "rate": 5
              },
              {
                "up_to": 250000,
                "rate": 8.5
              },
              {
                "up_to": 400000,
                "rate": 10
              },
              {
                "up_to": 750000,
                "rate": 12.5
              },
              {
                "up_to": 1500000,
                "rate": 15
              },
              {
                "up_to": null,
                "rate": 17
              }
            ],
            "min_price": 40000,
            "valid_from": "2024-12-11"
          },
          "legal_basis": "Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017",
          "valid_from": "2022-10-10",
          "valid_until": null,
          "source_url": "https://www.gov.wales/land-transaction-tax-rates-and-bands",
          "source_label": "Welsh Government: Land Transaction Tax rates and bands",
          "source_date": "2024-12-10",
          "retrieved": "2026-11-11",
          "see_also": [
            "https://www.gov.wales/higher-rates-land-transaction-tax-overview"
          ]
        }
      },
      "registration": {
        "hmlr": {
          "id": "gb-hmlr-scale-1-portal",
          "name": {
            "fr-FR": "HM Land Registry",
            "en-GB": "HM Land Registry"
          },
          "rule": "Scale 1 fee for a transfer for value of the whole of a registered title, applied for through the portal or Business Gateway, assessed on the VAT-inclusive price; up_to is inclusive.",
          "bands": [
            {
              "up_to": 80000,
              "fee": 20
            },
            {
              "up_to": 100000,
              "fee": 40
            },
            {
              "up_to": 200000,
              "fee": 100
            },
            {
              "up_to": 500000,
              "fee": 150
            },
            {
              "up_to": 1000000,
              "fee": 295
            },
            {
              "up_to": null,
              "fee": 500
            }
          ],
          "legal_basis": "Land Registration Fee Order 2024",
          "valid_from": "2024-12-09",
          "valid_until": null,
          "source_url": "https://www.gov.uk/guidance/hm-land-registry-registration-services-fees",
          "source_label": "HM Land Registry: Registration Services fees, Scale 1 (Land Registration Fee Order 2024, in effect from 9 December 2024)",
          "source_date": "2025-04-28",
          "retrieved": "2026-11-11"
        }
      }
    }
  }
}