{
  "_meta": {
    "source": "The Mortgage Ledger",
    "url": "https://themortgageledger.com/press",
    "methodology": "https://themortgageledger.com/methodology",
    "dataVintage": "2026-06-30",
    "license": "CC BY 4.0",
    "licenseUrl": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Free to use, share, and adapt for any purpose, including commercially, with attribution to The Mortgage Ledger and a link back.",
    "title": "UK four-nation data — transaction tax, relief, insurance",
    "recordCount": 4
  },
  "data": [
    {
      "country": "UK",
      "region_code": "england",
      "region": "England",
      "currency": "GBP",
      "transaction_tax_regime": "SDLT",
      "ftb_tax_on_300k": 0,
      "standard_tax_on_300k": 5000,
      "first_time_buyer_relief": "First-time buyers pay no SDLT on the first £300,000, then 5% on the portion from £300,001 to £500,000. No relief above £500,000 — full standard rates apply. This relief was made permanent in 2024 (previously temporary).",
      "ongoing_property_tax": "Council Tax",
      "avg_home_insurance_annual": 200,
      "last_verified": "2026-06-30"
    },
    {
      "country": "UK",
      "region_code": "scotland",
      "region": "Scotland",
      "currency": "GBP",
      "transaction_tax_regime": "LBTT",
      "ftb_tax_on_300k": 4000,
      "standard_tax_on_300k": 4600,
      "first_time_buyer_relief": "First-time buyers in Scotland get an increased nil-rate threshold of £175,000 (standard is £145,000), saving up to £600 compared to non-first-time buyers. Less generous than England's relief but applied to a different rate structure.",
      "ongoing_property_tax": "Council Tax",
      "avg_home_insurance_annual": 180,
      "last_verified": "2026-06-30"
    },
    {
      "country": "UK",
      "region_code": "wales",
      "region": "Wales",
      "currency": "GBP",
      "transaction_tax_regime": "LTT",
      "ftb_tax_on_300k": 4500,
      "standard_tax_on_300k": 4500,
      "first_time_buyer_relief": "Wales has NO first-time buyer relief — LTT applies at standard rates for all buyers, with no exemption or reduced threshold for first-time buyers. This is the most significant difference from England and Scotland for first-time buyers.",
      "ongoing_property_tax": "Council Tax",
      "avg_home_insurance_annual": 190,
      "last_verified": "2026-06-30"
    },
    {
      "country": "UK",
      "region_code": "northern-ireland",
      "region": "Northern Ireland",
      "currency": "GBP",
      "transaction_tax_regime": "SDLT",
      "ftb_tax_on_300k": 0,
      "standard_tax_on_300k": 5000,
      "first_time_buyer_relief": "Same as England: no SDLT on the first £300,000, then 5% from £300,001 to £500,000. Given NI's lower average house prices (median ~£180,000), many first-time buyers pay no SDLT at all.",
      "ongoing_property_tax": "Domestic Rates",
      "avg_home_insurance_annual": 460,
      "last_verified": "2026-06-30"
    }
  ]
}