Chargeable consideration

Relevant land

Scope of section 55

Completion of the LTR

Effective adjustment of rates

Collective enfranchisement by leaseholders

Crofting community right to buy provision

Higher-rates transaction

Additional dwellings

Chargeable transaction

Dwellings purchased by companies

Meaning

Refund of tax, sale of old main residence following purchase of new

Rates

Non-residential or mixed property

Residential property before 1 April 2016

Residential property before 4 December 2014

Two rate tables

Variable and uncertain rents