A guide only, based on HMRC residential rates for England and Northern Ireland: 0% up to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5 million and 12% above. First-time buyers pay nothing up to £300,000 and 5% from £300,001 to £500,000; the relief doesn’t apply above £500,000. Additional properties carry a 5% surcharge on every band. Always check with your solicitor or GOV.UK.