Buy to let calculator: BTL Cost Rules

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.

57 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.