Tax rates and bands for non-residential purchases from 25 January 2019:

Purchase price

Rate of tax

First £150,000

0%

Next £100,000

1%

Remainder over £250,000

5%

These rates apply to transactions with an effective date after 24 January 2019, except those entry into the contract for which took place before 12 December 2018 (Land and Buildings Transaction Tax (Tax Rates and Tax Bands etc) (Scotland) Amendment Order 2018 (SSI 2018/372)).

Example

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