Table B applies where the relevant land either consists of or includes land which is not residential property (see ¶50-200 for what is ‘residential property’).

Pre-17 March 2016

For transactions with, generally (though see the transitional provisions noted below), an effective date before 17 March 2016, Table B read as follows:

Relevant consideration

%

Not more than £150,0002

0

More than £150,000 but not more than £250,000

1

More than £250,000 but not more than £500,000

3

More than £500,000

4

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