{
 "id": "sdlt_residential_bands",
 "name": "Stamp Duty Land Tax residential bands (England & NI)",
 "category": "tax",
 "value": "0% to \u00a3125k \u00b7 2% to \u00a3250k \u00b7 5% to \u00a3925k \u00b7 10% to \u00a31.5m \u00b7 12% above; first-time buyers 0% to \u00a3300k, 5% to \u00a3500k; +5% additional property; +2% non-resident",
 "unit": "rates by band",
 "valid_from": "2025-04-01",
 "valid_to": null,
 "source_url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates",
 "source_org": "HMRC / gov.uk",
 "confidence": "verified",
 "checked_at": "2026-08-11",
 "notes": "Post-April 2025 permanent bands. Scotland (LBTT) and Wales (LTT) differ.",
 "history": [
  "0% to \u00a3250,000 and FTB \u00a3425k/\u00a3625k from 2022-09-23 to 2025-03-31"
 ]
}