{
  "table": "home-affordability-calculator-rules",
  "schema": 1,
  "version": "2026-11-11.2",
  "title": "Home affordability: lending limits and purchase taxes, France and United Kingdom",
  "doc": "Rule table read by the home-affordability-calculator handlers (ctx.data['home-affordability-calculator-rules']). Rates and shares are percentage points (35 means 35 %); prices and band limits are in whole euros or pounds; a band applies to the part of the price above the previous band's up_to and up to its own up_to (null: no upper limit). France: the HCSF lending standard caps the borrower's debt-service-to-income ratio (all loan payments, borrower insurance included, over net income before income tax) and the loan term; the purchase costs are the transfer taxes (existing homes: the departmental rate, the communal rate and the State's assessment fee on the departmental tax; new homes sold by a VAT-registered seller: the reduced land registration tax on the price before VAT), the contribution de sécurité immobilière and the notary's regulated sliding scale plus VAT, as notaires.fr sets them out. Disbursements and formalities are not regulated amounts and are left to the person ('other costs'). United Kingdom: no rule caps a borrower's loan; the Financial Policy Committee defines high loan-to-income lending as a loan of 4.5 times income or more and limits it to 15 % of new mortgages across the market; the purchase tax is SDLT in England and Northern Ireland, LBTT in Scotland and LTT in Wales, each with its own bands, first-time buyer relief and additional-property rates. Table-level valid_from/valid_until bound the period during which this version may be relied on: the HCSF reviews its measures every quarter and the UK Budgets can change the purchase taxes, 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. source_url is the primary source, source_date that source's own date (null when the page 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": "Metropolitan France. In the overseas departments (Guadeloupe, Martinique, Guyane, La Réunion, Mayotte) the notary's scale is higher and the VAT on fees is 8.5 % or not charged (Service-Public.gouv.fr F17701, verified 5 August 2026); the calculator does not cover them.",
      "hcsf": {
        "id": "fr-hcsf-d-2021-7",
        "rule": "For new home loans, all the borrower's loan payments, the new loan and borrower insurance included, may not exceed max_effort_rate of net income before income tax, and the term may not exceed max_term_years (max_term_years_with_deferral for a new build or a purchase with major works whose deferral matches the wait before moving in); lenders may depart from these criteria for up to flexibility_share of their new home lending each quarter.",
        "legal_basis": "Décision n° D-HCSF-2021-7 du 29 septembre 2021 relative aux conditions d’octroi de crédits immobiliers, modifiée par la décision n° D-HCSF-2023-02 et par la décision du 18 décembre 2023",
        "max_effort_rate": 35,
        "max_term_years": 25,
        "max_term_years_with_deferral": 27,
        "flexibility_share": 20,
        "valid_from": "2022-01-01",
        "valid_until": null,
        "source_url": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000044178669",
        "source_date": "2021-09-29",
        "retrieved": "2026-11-11",
        "see_also": [
          {
            "label": "Service-Public.gouv.fr, Je veux obtenir un crédit immobilier: the bank checks that the taux d’endettement, every loan payment and its insurance over monthly income, is not above 35 %; a home loan should not in general exceed 25 years",
            "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F16123",
            "date": "2024-04-05"
          },
          {
            "label": "ACPR, Analyses et synthèses n° 183, Le financement de l’habitat en 2025: the binding HCSF standard (35 %, 25 years, 20 % flexibility) is in force",
            "url": "https://acpr.banque-france.fr/system/files/2026-07/202607_AS183_Financement_habitat_2025.pdf",
            "date": "2026-07-15"
          }
        ]
      },
      "purchase_costs": {
        "options": [
          {
            "id": "fr-ancien-5",
            "kind": "existing",
            "name": {
              "fr-FR": "Ancien, taux départemental de 5 %",
              "en-GB": "Existing home, 5% departmental rate"
            },
            "departmental_rate": 5,
            "communal_rate": 1.2,
            "assessment_fee_share": 2.37,
            "rule": "Taxe de publicité foncière (droits de mutation) on an existing home: the departmental tax at departmental_rate, the communal tax at communal_rate, and the State's assessment and collection fee at assessment_fee_share of the departmental tax, all on the price. The finance law for 2025 lets departments raise their rate by 0.5 point, to 5 %, from 1 April 2025 until 30 April 2028 (Service-Public.gouv.fr A18183); notaires.fr (updated 5 December 2025) says a large majority did.",
            "valid_from": "2025-04-01",
            "valid_until": "2028-04-30",
            "source_url": "https://www.notaires.fr/fr/droits-de-mutation-frais-d%E2%80%99acte-de-vente-ou-%C2%AB-frais-de-notaire-%C2%BB",
            "source_date": "2025-12-05",
            "retrieved": "2026-11-11",
            "see_also": [
              {
                "label": "Service-Public.gouv.fr: Ventes immobilières, hausse des droits de mutation et exclusion des primo-accédants (up to 5 % from 1 April 2025 until 30 April 2028)",
                "url": "https://www.service-public.gouv.fr/particuliers/actualites/A18183",
                "date": "2025-04-02"
              }
            ]
          },
          {
            "id": "fr-ancien-4-5",
            "kind": "existing",
            "name": {
              "fr-FR": "Ancien, taux de 4,5 %",
              "en-GB": "Existing home, 4.5% rate"
            },
            "departmental_rate": 4.5,
            "communal_rate": 1.2,
            "assessment_fee_share": 2.37,
            "rule": "The same taxes at the departmental rate of 4.5 %: in a department that did not raise its rate, and for first-time buyers of their main home, who are excluded from the 2025 increase (buyers who have not owned their main home in the two years before the deed, buying a home to live in). Before 2025 departmental rates ranged from 3.8 % to 4.5 % (Service-Public.gouv.fr A18183): a department below 4.5 % costs less than this option shows.",
            "valid_from": "2025-04-01",
            "valid_until": null,
            "source_url": "https://www.service-public.gouv.fr/particuliers/actualites/A18183",
            "source_date": "2025-04-02",
            "retrieved": "2026-11-11"
          },
          {
            "id": "fr-neuf",
            "kind": "new",
            "name": {
              "fr-FR": "Neuf (VEFA), TVA à 20 %",
              "en-GB": "New build (off-plan), 20% VAT"
            },
            "land_registration_rate": 0.71,
            "vat_rate": 20,
            "rule": "A new home sold by a VAT-registered seller (a developer, an off-plan sale): VAT at vat_rate is in the price, and the reduced land registration tax at land_registration_rate applies to the price before VAT, here the price paid × 100 ÷ (100 + vat_rate). The calculator works out the contribution de sécurité immobilière and the notary's fee on the price paid, VAT included, which can only overstate them slightly.",
            "valid_from": "2025-04-01",
            "valid_until": null,
            "source_url": "https://www.notaires.fr/fr/droits-de-mutation-frais-d%E2%80%99acte-de-vente-ou-%C2%AB-frais-de-notaire-%C2%BB",
            "source_date": "2025-12-05",
            "retrieved": "2026-11-11"
          }
        ],
        "csi": {
          "id": "fr-csi",
          "rate": 0.1,
          "rule": "Contribution de sécurité immobilière: rate of the sale price, collected by the State when the sale is registered.",
          "valid_from": "2013-01-01",
          "valid_until": null,
          "source_url": "https://www.notaires.fr/fr/droits-de-mutation-frais-d%E2%80%99acte-de-vente-ou-%C2%AB-frais-de-notaire-%C2%BB",
          "source_date": "2025-12-05",
          "retrieved": "2026-11-11"
        },
        "notary_scale": {
          "id": "fr-emoluments-vente",
          "rule": "The notary's proportional fee for a sale (émoluments de vente) in metropolitan France, excluding VAT: each rate applies to the part of the price in its band; VAT at vat_rate is added. The overseas departments have their own, higher scale and VAT of 8.5 % or none. A notary may grant a discount on the part of the fee for a price above 100 000 €; none is assumed.",
          "legal_basis": "Code de commerce, art. A444-91; tariff of 2021-2022 renewed unchanged for 2026-2028 by the arrêté published on 28 February 2026, applicable until 29 February 2028 (art. A444-53)",
          "bands": [
            { "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,
          "worked_example": {
            "price": 176000,
            "fee_excl_vat": 1803.49,
            "label": "notaires.fr: émoluments proportionnels de vente pour un prix de 176 000 euros: 251,55 + 167,58 + 457,52 + 926,84 = 1 803,49 euros HT"
          },
          "valid_from": "2026-03-01",
          "valid_until": "2028-02-29",
          "source_url": "https://www.notaires.fr/fr/profession-notaire/le-tarif-du-notaire-emoluments-et-honoraires",
          "source_date": "2026-03-19",
          "retrieved": "2026-11-11",
          "see_also": [
            {
              "label": "notaires.fr: Droits de mutation, frais d’acquisition ou « frais de notaire » (the scale, its worked example for 176 000 €, VAT at 20 % on fees and disbursements)",
              "url": "https://www.notaires.fr/fr/droits-de-mutation-frais-d%E2%80%99acte-de-vente-ou-%C2%AB-frais-de-notaire-%C2%BB",
              "date": "2025-12-05"
            },
            {
              "label": "Service-Public.gouv.fr: Frais de notaire (the metropolitan scale since 1 January 2021, and the overseas departments' own scales and VAT)",
              "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F17701",
              "date": "2026-08-05"
            }
          ]
        }
      }
    },
    "GB": {
      "name": {
        "fr-FR": "Royaume-Uni",
        "en-GB": "United Kingdom"
      },
      "currency": "GBP",
      "lti": {
        "id": "gb-fpc-lti-flow-limit",
        "rule": "A mortgage of threshold times the borrower's income or more (joint income for joint borrowers) is high loan-to-income lending, which may make up at most flow_limit_share of new residential mortgages. Since 28 October 2026 the limit applies to the market as a whole: the firm-specific 15 % cap is removed, so one lender may go above it while the market stays within it. No rule caps an individual borrower's multiple; each lender assesses affordability.",
        "legal_basis": "FPC Recommendation on loan-to-income ratios in mortgage lending; PRA PS19/26 and SS2/26, FCA FG26/11, commencing 28 October 2026",
        "threshold": 4.5,
        "flow_limit_share": 15,
        "valid_from": "2026-10-28",
        "valid_until": null,
        "source_url": "https://www.bankofengland.co.uk/prudential-regulation/publication/2026/october/high-loan-to-income-lending-policy-statement",
        "source_date": "2026-10-14",
        "retrieved": "2026-11-11"
      },
      "taxes": {
        "eng-ni": {
          "id": "gb-sdlt",
          "name": {
            "fr-FR": "Stamp Duty Land Tax (Angleterre et Irlande du Nord)",
            "en-GB": "Stamp Duty Land Tax (England and Northern Ireland)"
          },
          "short": {
            "fr-FR": "SDLT",
            "en-GB": "SDLT"
          },
          "rounding": "down-to-pound",
          "rounding_source": {
            "label": "HMRC Stamp Duty Land Tax Manual, SDLTM00050: the amount calculated is rounded down to the nearest pound",
            "url": "https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm00050",
            "date": "2026-09-01"
          },
          "standard": {
            "bands": [
              { "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 }
            ],
            "valid_from": "2025-04-01",
            "valid_until": null,
            "source_url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates",
            "source_date": "2024-10-30",
            "retrieved": "2026-11-11",
            "worked_example": {
              "price": 295000,
              "tax": 4750,
              "label": "GOV.UK: a house bought for £295,000 in April 2025: 0% on the first £125,000, 2% on the next £125,000 = £2,500, 5% on the final £45,000 = £2,250, total SDLT £4,750"
            }
          },
          "first_time": {
            "max_price": 500000,
            "bands": [
              { "up_to": 300000, "rate": 0 },
              { "up_to": 500000, "rate": 5 }
            ],
            "rule": "First-time buyer relief: every buyer is a first-time buyer and the home will be their main residence; over max_price the relief cannot be claimed and the standard rates apply.",
            "valid_from": "2025-04-01",
            "valid_until": null,
            "source_url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates",
            "source_date": "2024-10-30",
            "retrieved": "2026-11-11",
            "worked_example": {
              "price": 500000,
              "tax": 10000,
              "label": "GOV.UK: a first-time buyer purchasing a property for £500,000: 0% on the first £300,000, 5% on the remaining £200,000, total SDLT £10,000"
            }
          },
          "additional": {
            "surcharge": 5,
            "min_price": 40000,
            "rule": "Higher rates for additional dwellings: surcharge percentage points on top of every standard band when buying the home means owning more than one residential property, for a price of min_price or more; a buyer replacing their main residence does not pay them once the previous home is sold.",
            "valid_from": "2024-10-31",
            "valid_until": null,
            "source_url": "https://www.gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property",
            "source_date": "2025-04-01",
            "retrieved": "2026-11-11"
          }
        },
        "sct": {
          "id": "gb-lbtt",
          "name": {
            "fr-FR": "Land and Buildings Transaction Tax (Écosse)",
            "en-GB": "Land and Buildings Transaction Tax (Scotland)"
          },
          "short": {
            "fr-FR": "LBTT",
            "en-GB": "LBTT"
          },
          "rounding": "penny",
          "standard": {
            "bands": [
              { "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 }
            ],
            "valid_from": "2021-04-01",
            "valid_until": null,
            "source_url": "https://revenue.scot/taxes/land-buildings-transaction-tax/residential-property",
            "source_date": "2026-08-28",
            "retrieved": "2026-11-11"
          },
          "first_time": {
            "max_price": null,
            "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 }
            ],
            "rule": "First-time buyer relief raises the nil rate band from £145,000 to £175,000, relieving up to £600; it is not available when the Additional Dwelling Supplement applies.",
            "valid_from": "2018-06-30",
            "valid_until": null,
            "source_url": "https://revenue.scot/taxes/land-buildings-transaction-tax/lbtt-legislation-guidance/lbtt3001-exemptions-reliefs/lbtt3010-tax-reliefs/lbtt3048-first-time-buyer-relief",
            "source_date": "2025-11-19",
            "retrieved": "2026-11-11"
          },
          "additional": {
            "supplement_rate": 8,
            "min_price": 40000,
            "rule": "Additional Dwelling Supplement: supplement_rate of the whole purchase price, on top of LBTT, for a price of min_price or more; it does not apply to a buyer replacing their only or main residence sold in the previous 36 months.",
            "valid_from": "2024-12-05",
            "valid_until": null,
            "source_url": "https://revenue.scot/taxes/land-buildings-transaction-tax/additional-dwelling-supplement-ads",
            "source_date": null,
            "retrieved": "2026-11-11"
          }
        },
        "wls": {
          "id": "gb-ltt",
          "name": {
            "fr-FR": "Land Transaction Tax (pays de Galles)",
            "en-GB": "Land Transaction Tax (Wales)"
          },
          "short": {
            "fr-FR": "LTT",
            "en-GB": "LTT"
          },
          "rounding": "penny",
          "standard": {
            "bands": [
              { "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 }
            ],
            "valid_from": "2022-10-10",
            "valid_until": null,
            "source_url": "https://www.gov.wales/land-transaction-tax-rates-and-bands",
            "source_date": "2024-12-10",
            "retrieved": "2026-11-11"
          },
          "first_time": null,
          "additional": {
            "bands": [
              { "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,
            "rule": "Higher residential rates, in place of the main rates, when the buyer already owns one or more residential properties, for a price of min_price or more; a buyer replacing their main home sold within 3 years does not pay them.",
            "valid_from": "2024-12-11",
            "valid_until": null,
            "source_url": "https://www.gov.wales/land-transaction-tax-rates-and-bands",
            "source_date": "2024-12-10",
            "retrieved": "2026-11-11",
            "see_also": [
              {
                "label": "GOV.WALES: Higher rates of Land Transaction Tax, overview (a residential property worth £40,000 or more; selling the previous main home within 3 years)",
                "url": "https://www.gov.wales/higher-rates-land-transaction-tax-overview",
                "date": "2025-08-27"
              }
            ]
          }
        }
      }
    }
  },
  "sources": [
    {
      "label": "Légifrance: décision n° D-HCSF-2021-7 du 29 septembre 2021 relative aux conditions d’octroi de crédits immobiliers",
      "url": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000044178669",
      "date": "2021-09-29"
    },
    {
      "label": "Service-Public.gouv.fr: Je veux obtenir un crédit immobilier",
      "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F16123",
      "date": "2024-04-05"
    },
    {
      "label": "notaires.fr: Droits de mutation, frais d’acquisition ou « frais de notaire »",
      "url": "https://www.notaires.fr/fr/droits-de-mutation-frais-d%E2%80%99acte-de-vente-ou-%C2%AB-frais-de-notaire-%C2%BB",
      "date": "2025-12-05"
    },
    {
      "label": "notaires.fr: La rémunération du notaire, grands principes (tariff renewed for 2026-2028)",
      "url": "https://www.notaires.fr/fr/profession-notaire/le-tarif-du-notaire-emoluments-et-honoraires",
      "date": "2026-03-19"
    },
    {
      "label": "Service-Public.gouv.fr: Ventes immobilières, hausse des droits de mutation et exclusion des primo-accédants",
      "url": "https://www.service-public.gouv.fr/particuliers/actualites/A18183",
      "date": "2025-04-02"
    },
    {
      "label": "Service-Public.gouv.fr: Frais de notaire (metropolitan and overseas scales)",
      "url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F17701",
      "date": "2026-08-05"
    },
    {
      "label": "Bank of England: PS19/26, High loan to income lending",
      "url": "https://www.bankofengland.co.uk/prudential-regulation/publication/2026/october/high-loan-to-income-lending-policy-statement",
      "date": "2026-10-14"
    },
    {
      "label": "GOV.UK: Stamp Duty Land Tax, residential property rates",
      "url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates",
      "date": "2026-11-11"
    },
    {
      "label": "HMRC: SDLTM00050, rates of tax",
      "url": "https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm00050",
      "date": "2026-09-01"
    },
    {
      "label": "Revenue Scotland: LBTT residential property rates and bands",
      "url": "https://revenue.scot/taxes/land-buildings-transaction-tax/residential-property",
      "date": "2026-08-28"
    },
    {
      "label": "Revenue Scotland: Additional Dwelling Supplement",
      "url": "https://revenue.scot/taxes/land-buildings-transaction-tax/additional-dwelling-supplement-ads",
      "date": "2026-11-11"
    },
    {
      "label": "Welsh Government: Land Transaction Tax rates and bands",
      "url": "https://www.gov.wales/land-transaction-tax-rates-and-bands",
      "date": "2024-12-10"
    },
    {
      "label": "Welsh Revenue Authority: LTTA/3020, tax chargeable (worked examples)",
      "url": "https://www.gov.wales/calculation-land-transaction-tax-payable-technical-guidance",
      "date": "2024-12-20"
    }
  ]
}