Across the whole of the UK, residential rates may be increased by 3% where further residential properties are required.

Land and buildings in England and N. Ireland

Residential
0 – £125,000 0%
£125,001 – £250,000 2%
£250,001 – £925,000 5%
£925,001 – £1,500,000 10%
Over £1,500,000 12%
Non-Residential
0 – £150,000 0%
£150,001 – £250,000 2%
Over £250,000 5%

From 22 November 2017 a First-Time Buyer exemption may apply on residential purchases up to £300,000 and for the first £300,000 of purchases up to £500,000.

Land and Buildings in Scotland

Residential
0 – £145,000 0%
£145,001 – £250,000 2%
£250,001 – £325,000 5%
£325,001 – £750,000 10%
Over £750,000 12%
Non-Residential
0 – £150,000 0%
£150,001 – £350,000 3%
Over £350,000 4.5%

Land and Buildings in Wales from 1 April 2018

Residential
0 – £180,000 0%
£180,001 – £250,000 3.5%
£250,001 – £400,000 5%
£400,001 – £750,000 7.5%
£750,001 – £1,500,000 10%
Over £1,500,000 12%
Non-Residential
0 – £150,000 0%
£150,001 – £250,000 1%
£250,001 – £1,000,000 5%
Over £1,000,000 6%