{ "name": "Yieldzo BTL Cost Rules", "title": "BTL Cost Rules", "url": "https://yieldzo.com/datasets/btl-cost-rules/", "csv": "https://yieldzo.com/datasets/btl-cost-rules.csv", "markdown": "https://yieldzo.com/datasets/btl-cost-rules/index.md", "computed_at": "2026-10-18", "license": "https://yieldzo.com/terms", "headline": "The BTL Cost Rules carries 14 published figures read from 8 sources' own pages, from 2 to 24 percent, read 17 October 2026.", "quotes": [ "The BTL Cost Rules carries 14 published figures read from 8 sources' own pages, from 2 to 24 percent, read 17 October 2026.", "8 of the 9 named sources read in full publish a figure; 1 publish none, read 17 October 2026.", "BTL Cost Rules, jurisdiction United Kingdom: median 20 percent across 3 sources, read 17 October 2026.", "BTL Cost Rules, jurisdiction United Kingdom: median 1,000 GBP across 1 source, read 17 October 2026.", "BTL Cost Rules, jurisdiction Scotland: median 8 percent across 1 source, read 17 October 2026.", "BTL Cost Rules, jurisdiction England and Northern Ireland: median 8.75 percent across 2 sources, read 17 October 2026.", "BTL Cost Rules, jurisdiction England and Northern Ireland: median 82,500 GBP across 2 sources, read 17 October 2026.", "BTL Cost Rules, jurisdiction Wales: median 250,000 GBP across 1 source, read 17 October 2026." ], "citation": "\"Yieldzo BTL Cost Rules\", updated 2026-10-18, https://yieldzo.com/datasets/btl-cost-rules/.", "changed_since": null, "national": { "unit": "%", "n": 6, "median": 16.25, "min": 5, "max": 21, "p25": 7.25, "p75": 20.25, "mean": 14.4167, "units": { "%": 6, "GBP": 4 }, "published_sources": 8, "named_sources": 9, "read_sources": 9, "not_published": 1, "published_share": 0.889 }, "by_axis": { "jurisdiction": { "United Kingdom": { "%": { "n": 3, "median": 20, "min": 20, "max": 21, "p25": 20, "p75": 21, "mean": 20.3333 }, "GBP": { "n": 1, "median": 1000, "min": 1000, "max": 1000, "p25": 1000, "p75": 1000, "mean": 1000 } }, "Scotland": { "%": { "n": 1, "median": 8, "min": 8, "max": 8, "p25": 8, "p75": 8, "mean": 8 } }, "England and Northern Ireland": { "%": { "n": 2, "median": 8.75, "min": 5, "max": 12.5, "p25": null, "p75": null, "mean": 8.75 }, "GBP": { "n": 2, "median": 82500, "min": 40000, "max": 125000, "p25": null, "p75": null, "mean": 82500 } }, "Wales": { "GBP": { "n": 1, "median": 250000, "min": 250000, "max": 250000, "p25": 250000, "p75": 250000, "mean": 250000 } } } }, "rows": [ { "source": "GOV.UK Capital Gains Tax rates", "url": "https://www.gov.uk/capital-gains-tax/rates", "figure": "24%", "value": 24, "unit": "%", "vat": null, "axis": { "jurisdiction": "United Kingdom" }, "retrieved_at": "2026-10-12", "quote": "If you’re a higher or additional rate taxpayer, you’ll pay 24% on your gains from 6 April 2026.", "source_class": "primary-government", "text_sha256": "680708f880bc303e42e49316a7995eb78a4856ddcbb714275026ceac0e8c61a4" }, { "source": "GOV.UK Capital Gains Tax rates", "url": "https://www.gov.uk/capital-gains-tax/rates", "figure": "18%", "value": 18, "unit": "%", "vat": null, "axis": { "jurisdiction": "United Kingdom" }, "retrieved_at": "2026-10-12", "quote": "If this amount is within the basic Income Tax band, you’ll pay 18% on your gains made from 6 April 2026.", "source_class": "primary-government", "text_sha256": "680708f880bc303e42e49316a7995eb78a4856ddcbb714275026ceac0e8c61a4" }, { "source": "Revenue Scotland Additional Dwelling Supplement", "url": "https://revenue.scot/taxes/land-buildings-transaction-tax/additional-dwelling-supplement-ads", "figure": "8%", "value": 8, "unit": "%", "vat": null, "axis": { "jurisdiction": "Scotland" }, "retrieved_at": "2026-10-16", "quote": "ADS rates and interest For transactions on or after 5 December 2024 the ADS is 8% of the purchase price.", "source_class": "primary-government", "text_sha256": "49c49ed3224ccf0c6c784905c3fb1a37b05b34223b00791663fdc713db7f11da" }, { "source": "GOV.UK Stamp Duty Land Tax residential property rates", "url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "jurisdiction": "England and Northern Ireland" }, "retrieved_at": "2026-10-16", "quote": "You usually pay 5% on top of these rates if you own another residential property.", "source_class": "primary-government", "text_sha256": "4e0e348896efb2455c84bf0c9ecfcd97b5206eff0178883554bb7ef5cde59b10" }, { "source": "GOV.UK Stamp Duty Land Tax residential property rates", "url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates", "figure": "£125,000 ", "value": 125000, "unit": "GBP", "vat": null, "axis": { "jurisdiction": "England and Northern Ireland" }, "retrieved_at": "2026-10-16", "quote": "Property or lease premium or transfer value SDLT rate Up to £125,000 Zero", "source_class": "primary-government", "text_sha256": "4e0e348896efb2455c84bf0c9ecfcd97b5206eff0178883554bb7ef5cde59b10" }, { "source": "GOV.UK Stamp Duty Land Tax residential property rates", "url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates", "figure": "2%", "value": 2, "unit": "%", "vat": null, "axis": { "jurisdiction": "England and Northern Ireland" }, "retrieved_at": "2026-10-16", "quote": "The next £125,000 (the portion from £125,001 to £250,000) 2%", "source_class": "primary-government", "text_sha256": "4e0e348896efb2455c84bf0c9ecfcd97b5206eff0178883554bb7ef5cde59b10" }, { "source": "GOV.UK Stamp Duty Land Tax residential property rates", "url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "jurisdiction": "England and Northern Ireland" }, "retrieved_at": "2026-10-16", "quote": "The next £675,000 (the portion from £250,001 to £925,000) 5%", "source_class": "primary-government", "text_sha256": "4e0e348896efb2455c84bf0c9ecfcd97b5206eff0178883554bb7ef5cde59b10" }, { "source": "GOV.UK Stamp Duty Land Tax residential property rates", "url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates", "figure": "10%", "value": 10, "unit": "%", "vat": null, "axis": { "jurisdiction": "England and Northern Ireland" }, "retrieved_at": "2026-10-16", "quote": "The next £575,000 (the portion from £925,001 to £1.5 million) 10%", "source_class": "primary-government", "text_sha256": "4e0e348896efb2455c84bf0c9ecfcd97b5206eff0178883554bb7ef5cde59b10" }, { "source": "GOV.UK Stamp Duty Land Tax residential property rates", "url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates", "figure": "12%", "value": 12, "unit": "%", "vat": null, "axis": { "jurisdiction": "England and Northern Ireland" }, "retrieved_at": "2026-10-16", "quote": "The remaining amount (the portion above £1.5 million) 12%", "source_class": "primary-government", "text_sha256": "4e0e348896efb2455c84bf0c9ecfcd97b5206eff0178883554bb7ef5cde59b10" }, { "source": "Welsh Revenue Authority / GOV.WALES Land Transaction Tax rates and bands", "url": "https://www.gov.wales/land-transaction-tax-rates-and-bands", "figure": "£225,000 ", "value": 225000, "unit": "GBP", "vat": null, "axis": { "jurisdiction": "Wales" }, "retrieved_at": "2026-10-16", "quote": "The portion over £225,000 up to and including £400,000 6%", "source_class": "primary-government", "text_sha256": "f4ab92ec45dc10e792b72118c44254f48dfe0b848f04c5bf48ce481fa13ce5a4" }, { "source": "Welsh Revenue Authority / GOV.WALES Land Transaction Tax rates and bands", "url": "https://www.gov.wales/land-transaction-tax-rates-and-bands", "figure": "£400,000 ", "value": 400000, "unit": "GBP", "vat": null, "axis": { "jurisdiction": "Wales" }, "retrieved_at": "2026-10-16", "quote": "The portion over £400,000 up to and including £750,000 7.5%", "source_class": "primary-government", "text_sha256": "f4ab92ec45dc10e792b72118c44254f48dfe0b848f04c5bf48ce481fa13ce5a4" }, { "source": "Welsh Revenue Authority / GOV.WALES Land Transaction Tax rates and bands", "url": "https://www.gov.wales/land-transaction-tax-rates-and-bands", "figure": "£750,000 ", "value": 750000, "unit": "GBP", "vat": null, "axis": { "jurisdiction": "Wales" }, "retrieved_at": "2026-10-16", "quote": "The portion over £750,000 up to and including £1,500,000 10%", "source_class": "primary-government", "text_sha256": "f4ab92ec45dc10e792b72118c44254f48dfe0b848f04c5bf48ce481fa13ce5a4" }, { "source": "Welsh Revenue Authority / GOV.WALES Land Transaction Tax rates and bands", "url": "https://www.gov.wales/land-transaction-tax-rates-and-bands", "figure": "£180,000 ", "value": 180000, "unit": "GBP", "vat": null, "axis": { "jurisdiction": "Wales" }, "retrieved_at": "2026-10-16", "quote": "The portion over £180,000 up to and including £250,000 3.5%", "source_class": "primary-government", "text_sha256": "f4ab92ec45dc10e792b72118c44254f48dfe0b848f04c5bf48ce481fa13ce5a4" }, { "source": "Welsh Revenue Authority / GOV.WALES Land Transaction Tax rates and bands", "url": "https://www.gov.wales/land-transaction-tax-rates-and-bands", "figure": "£250,000 ", "value": 250000, "unit": "GBP", "vat": null, "axis": { "jurisdiction": "Wales" }, "retrieved_at": "2026-10-16", "quote": "The portion over £250,000 up to and including £400,000 5%", "source_class": "primary-government", "text_sha256": "f4ab92ec45dc10e792b72118c44254f48dfe0b848f04c5bf48ce481fa13ce5a4" }, { "source": "Welsh Revenue Authority / GOV.WALES Land Transaction Tax rates and bands", "url": "https://www.gov.wales/land-transaction-tax-rates-and-bands", "figure": "£180,000 ", "value": 180000, "unit": "GBP", "vat": null, "axis": { "jurisdiction": "Wales" }, "retrieved_at": "2026-10-16", "quote": "The portion over £180,000 up to and including £250,000 8.5%", "source_class": "primary-government", "text_sha256": "f4ab92ec45dc10e792b72118c44254f48dfe0b848f04c5bf48ce481fa13ce5a4" }, { "source": "Welsh Revenue Authority / GOV.WALES Land Transaction Tax rates and bands", "url": "https://www.gov.wales/land-transaction-tax-rates-and-bands", "figure": "£250,000 ", "value": 250000, "unit": "GBP", "vat": null, "axis": { "jurisdiction": "Wales" }, "retrieved_at": "2026-10-16", "quote": "The portion over £250,000 up to and including £400,000 10%", "source_class": "primary-government", "text_sha256": "f4ab92ec45dc10e792b72118c44254f48dfe0b848f04c5bf48ce481fa13ce5a4" }, { "source": "GOV.UK Stamp Duty Land Tax: buying an additional residential property", "url": "https://www.gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property", "figure": "£40,000 ", "value": 40000, "unit": "GBP", "vat": null, "axis": { "jurisdiction": "England and Northern Ireland" }, "retrieved_at": "2026-10-17", "quote": "If any of you will own, or part own more than one residential property worth £40,000 or more, you will have to pay the higher rates on your new purchase (unless there is another reason why the higher rates do not apply).", "source_class": "primary-government", "text_sha256": "4dd3c01b013943e199e1650686b90bf98a5eb1c11145edde59e4b6f606b0a4ba" }, { "source": "GOV.UK Stamp Duty Land Tax: buying an additional residential property", "url": "https://www.gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property", "figure": "7%", "value": 7, "unit": "%", "vat": null, "axis": { "jurisdiction": "England and Northern Ireland" }, "retrieved_at": "2026-10-17", "quote": "The next £125,000 (the portion from £125,001 to £250,000) 7%", "source_class": "primary-government", "text_sha256": "4dd3c01b013943e199e1650686b90bf98a5eb1c11145edde59e4b6f606b0a4ba" }, { "source": "GOV.UK Stamp Duty Land Tax: buying an additional residential property", "url": "https://www.gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property", "figure": "10%", "value": 10, "unit": "%", "vat": null, "axis": { "jurisdiction": "England and Northern Ireland" }, "retrieved_at": "2026-10-17", "quote": "The next £675,000 (the portion from £250,001 to £925,000) 10%", "source_class": "primary-government", "text_sha256": "4dd3c01b013943e199e1650686b90bf98a5eb1c11145edde59e4b6f606b0a4ba" }, { "source": "GOV.UK Stamp Duty Land Tax: buying an additional residential property", "url": "https://www.gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property", "figure": "15%", "value": 15, "unit": "%", "vat": null, "axis": { "jurisdiction": "England and Northern Ireland" }, "retrieved_at": "2026-10-17", "quote": "The next £575,000 (the portion from £925,001 to £1.5 million) 15%", "source_class": "primary-government", "text_sha256": "4dd3c01b013943e199e1650686b90bf98a5eb1c11145edde59e4b6f606b0a4ba" }, { "source": "GOV.UK Stamp Duty Land Tax: buying an additional residential property", "url": "https://www.gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property", "figure": "17%", "value": 17, "unit": "%", "vat": null, "axis": { "jurisdiction": "England and Northern Ireland" }, "retrieved_at": "2026-10-17", "quote": "The remaining amount (the portion above £1.5 million) 17%", "source_class": "primary-government", "text_sha256": "4dd3c01b013943e199e1650686b90bf98a5eb1c11145edde59e4b6f606b0a4ba" }, { "source": "HMRC Changes to tax relief for residential landlords (with case studies)", "url": "https://www.gov.uk/guidance/changes-to-tax-relief-for-residential-landlords-how-its-worked-out-including-case-studies", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": { "jurisdiction": "United Kingdom" }, "retrieved_at": "2026-10-17", "quote": "The reduction is the basic rate value (currently 20%) of the lower of:", "source_class": "primary-government", "text_sha256": "d9080ba66e4d2e7ca7c53cdc45bc5f6fea37e600dee70b76191d29ecf3ef1b3e" }, { "source": "HMRC Income Tax when you rent out a property: working out your rental income", "url": "https://www.gov.uk/guidance/income-tax-when-you-rent-out-a-property-working-out-your-rental-income", "figure": "£1,000 ", "value": 1000, "unit": "GBP", "vat": null, "axis": { "jurisdiction": "United Kingdom" }, "retrieved_at": "2026-10-17", "quote": "You can claim the property allowance and get up to £1,000 a year tax-free property income.", "source_class": "primary-government", "text_sha256": "55955795e6091e6a2b15101367ebf579261f45d9148640365725355e1ac3132b" }, { "source": "HMRC Property Income Manual PIM4460", "url": "https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim4460", "figure": "20%", "value": 20, "unit": "%", "vat": null, "axis": { "jurisdiction": "United Kingdom" }, "retrieved_at": "2026-10-17", "quote": "Under S274AA(2), the reduction is the basic rate value (currently 20%) of the lower of:", "source_class": "primary-government", "text_sha256": "360d5f7f063f6574dd63d6b6e9cee07239b6d3c961bc60ac30b961a3d332c989" } ], "not_published": [ { "source": "Bank of England PRA SS13/16 Underwriting standards for buy-to-let mortgage contracts", "url": "https://www.bankofengland.co.uk/prudential-regulation/publication/2016/underwriting-standards-for-buy-to-let-mortgage-contracts-ss", "retrieved_at": "2026-10-17", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates", "label": "GOV.UK Stamp Duty Land Tax residential property rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property", "label": "GOV.UK Stamp Duty Land Tax: buying an additional residential property", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://revenue.scot/taxes/land-buildings-transaction-tax/additional-dwelling-supplement-ads", "label": "Revenue Scotland Additional Dwelling Supplement", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.wales/land-transaction-tax-rates-and-bands", "label": "Welsh Revenue Authority / GOV.WALES Land Transaction Tax rates and bands", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/changes-to-tax-relief-for-residential-landlords-how-its-worked-out-including-case-studies", "label": "HMRC Changes to tax relief for residential landlords (with case studies)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim4460", "label": "HMRC Property Income Manual PIM4460", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/capital-gains-tax/rates", "label": "GOV.UK Capital Gains Tax rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/income-tax-when-you-rent-out-a-property-working-out-your-rental-income", "label": "HMRC Income Tax when you rent out a property: working out your rental income", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.bankofengland.co.uk/prudential-regulation/publication/2016/underwriting-standards-for-buy-to-let-mortgage-contracts-ss", "label": "Bank of England PRA SS13/16 Underwriting standards for buy-to-let mortgage contracts", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 8 of the 9 named sources that could be read published a usable figure; 1 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in % (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 57 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per jurisdiction per rule, quoted verbatim from the authority with its effective date: the additional-dwelling surcharge and the band table it sits on in England and Northern Ireland (SDLT), Scotland (LBTT plus ADS) and Wales (LTT higher rates), the finance-cost basic-rate restriction and its phase-in, the allowable-expense boundary, and the CGT rate on residential gains. The figure the calculator opens on is the CROSS-NATION spread, the same £250,000 second purchase taxed three different ways on the same day, which none of the three authorities computes, plus changed-since, which is the news every time a band or a surcharge moves.", "embed": "

5 to 21 percent

6 published figures, BTL Cost Rules, across 8 sources, read 17 October 2026

Source: Yieldzo BTL Cost Rules
" }