{
  "standard": [
    {
      "threshold": 125000,
      "rate": 0
    },
    {
      "threshold": 250000,
      "rate": 2
    },
    {
      "threshold": 925000,
      "rate": 5
    },
    {
      "threshold": 1500000,
      "rate": 10
    },
    {
      "threshold": -1,
      "rate": 12
    }
  ],
  "firstTimeBuyer": {
    "maxPrice": 500000,
    "bands": [
      {
        "threshold": 300000,
        "rate": 0
      },
      {
        "threshold": 500000,
        "rate": 5
      }
    ]
  },
  "additionalSurcharge": 5,
  "nonResidentSurcharge": 2,
  "effectiveFrom": "2026-04-02",
  "source": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates",
  "lastVerified": "2026-04-02"
}