| Brackets | Standard Rate | Buy-to-let / Second home rate (July 2020) |
|---|---|---|
| Upto £500,000 | 0% | 3% |
| £500,001 - £925,000 | 5% | 8% |
| £925,000 - £1,500,000 | 10% | 13% |
| over £1,500,000 | 12% | 15% |
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