England and Northern Ireland Property Purchase Rates

Purchase completed on or after 1 April 2023

Purchase price	Non-resident rate	Base rate for single property
Up to £250,000	(A)	(A)
£250,001 to £925,000	(A)	(A)
£925,001 to £1.5 million	(A)	(A)
Over £1.5 million	(A)	(A)

Note: Savings may apply for first-time buyers and other special circumstances.

Wales

Purchase completed on or after 15 October 2023

Purchase price	Non-resident rate
Up to £250,000	(A)
£250,001 to £925,000	(A)
£925,001 to £1.5 million	(A)
Over £1.5 million	(A)

Additional property rates

Purchase price	Non-resident rate
Up to £250,000	(A)
£250,001 to £925,000	(A)
£925,001 to £1.5 million	(A)
Over £1.5 million	(A)