Higher-rates charge

Dwelling, definition of

Dwellings outside Wales

Major interest in another dwelling

Multiple-dwelling transactions

Overview and scope

Single-dwelling transactions

Higher-rates table


Non-residential property


Non-residential transaction

Not individual buyer

Rates and bands

Special cases

Alternative finance arrangements

Bare trusts for children

Dissolution of civil partnership

Interests acquired by partner

Major interests inherited jointly

Property adjustment on divorce

Settlements and bare trusts

Spouses and civil partners buying alone