{ "name": "Insurance by Profession BTL Lending and Tax Rules", "title": "BTL Lending and Tax Rules", "url": "https://insurancebyprofession.com/datasets/btl-lending-and-tax-rules/", "csv": "https://insurancebyprofession.com/datasets/btl-lending-and-tax-rules.csv", "markdown": "https://insurancebyprofession.com/datasets/btl-lending-and-tax-rules/index.md", "computed_at": "2026-10-24", "license": "https://insurancebyprofession.com/terms", "headline": "The BTL Lending and Tax Rules carries 5 published figures read from 3 sources' own pages, from 1,000 to 250,000 GBP, read 23 October 2026.", "quotes": [ "The BTL Lending and Tax Rules carries 5 published figures read from 3 sources' own pages, from 1,000 to 250,000 GBP, read 23 October 2026.", "5 of the 8 named sources read in full publish a figure; 3 publish none, read 23 October 2026.", "BTL Lending and Tax Rules, rule additional-dwelling-surcharge-scotland: median 8 percent across 1 source, read 23 October 2026.", "BTL Lending and Tax Rules, rule additional-dwelling-surcharge-england: median 5 percent across 1 source, read 23 October 2026.", "BTL Lending and Tax Rules, rule corporation-tax-main-rate-threshold: median 250,000 GBP across 1 source, read 23 October 2026.", "BTL Lending and Tax Rules, rule corporation-tax-small-profits: median 19 percent across 1 source, read 23 October 2026.", "BTL Lending and Tax Rules, rule section-24-finance-cost-reduction: median 20 percent across 1 source, read 23 October 2026.", "BTL Lending and Tax Rules, rule property-allowance: median 1,000 GBP across 1 source, read 23 October 2026.", "BTL Lending and Tax Rules, rule ads-joint-share-threshold-scotland: median 40,000 GBP across 1 source, read 23 October 2026.", "BTL Lending and Tax Rules, rule ads-additional-property-value-threshold-scotland: median 40,000 GBP across 1 source, read 23 October 2026.", "BTL Lending and Tax Rules, rule ads-minimum-consideration-scotland: median 40,000 GBP across 1 source, read 23 October 2026." ], "citation": "\"Insurance by Profession BTL Lending and Tax Rules\", updated 2026-10-24, https://insurancebyprofession.com/datasets/btl-lending-and-tax-rules/.", "changed_since": null, "national": { "unit": "GBP", "n": 5, "median": 40000, "min": 1000, "max": 250000, "p25": 20500, "p75": 145000, "mean": 74200, "units": { "%": 4, "GBP": 5 }, "published_sources": 5, "named_sources": 9, "read_sources": 8, "not_published": 3, "published_share": 0.625 }, "by_axis": { "rule": { "additional-dwelling-surcharge-scotland": { "%": { "n": 1, "median": 8, "min": 8, "max": 8, "p25": 8, "p75": 8, "mean": 8 } }, "additional-dwelling-surcharge-england": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "corporation-tax-main-rate-threshold": { "GBP": { "n": 1, "median": 250000, "min": 250000, "max": 250000, "p25": 250000, "p75": 250000, "mean": 250000 } }, "corporation-tax-small-profits": { "%": { "n": 1, "median": 19, "min": 19, "max": 19, "p25": 19, "p75": 19, "mean": 19 } }, "section-24-finance-cost-reduction": { "%": { "n": 1, "median": 20, "min": 20, "max": 20, "p25": 20, "p75": 20, "mean": 20 } }, "property-allowance": { "GBP": { "n": 1, "median": 1000, "min": 1000, "max": 1000, "p25": 1000, "p75": 1000, "mean": 1000 } }, "ads-joint-share-threshold-scotland": { "GBP": { "n": 1, "median": 40000, "min": 40000, "max": 40000, "p25": 40000, "p75": 40000, "mean": 40000 } }, "ads-additional-property-value-threshold-scotland": { "GBP": { "n": 1, "median": 40000, "min": 40000, "max": 40000, "p25": 40000, "p75": 40000, "mean": 40000 } }, "ads-minimum-consideration-scotland": { "GBP": { "n": 1, "median": 40000, "min": 40000, "max": 40000, "p25": 40000, "p75": 40000, "mean": 40000 } } } }, "rows": [ { "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": { "rule": "additional-dwelling-surcharge-scotland" }, "retrieved_at": "2026-10-23", "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": "70c0837878018f71d01bd56d083196b7d40b252281733258b3589a0cd5f016f8" }, { "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": { "rule": "additional-dwelling-surcharge-england" }, "retrieved_at": "2026-10-23", "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 Corporation Tax rates", "url": "https://www.gov.uk/corporation-tax-rates", "figure": "£250,000 ", "value": 250000, "unit": "GBP", "vat": null, "axis": { "rule": "corporation-tax-main-rate-threshold" }, "retrieved_at": "2026-10-17", "quote": "If your company made more than £250,000 profit, you’ll pay the main rate of Corporation Tax.", "source_class": "primary-government", "text_sha256": "4986db31397e7f8f7564dad5c8791e8018c014aa269ccefe541af362dd0eaf60" }, { "source": "GOV.UK Corporation Tax rates", "url": "https://www.gov.uk/corporation-tax-rates", "figure": "19%", "value": 19, "unit": "%", "vat": null, "axis": { "rule": "corporation-tax-small-profits" }, "retrieved_at": "2026-10-17", "quote": "If your company made a profit of £50,000 or less, you’ll pay the ‘small profits rate’, which is 19%.", "source_class": "primary-government", "text_sha256": "4986db31397e7f8f7564dad5c8791e8018c014aa269ccefe541af362dd0eaf60" }, { "source": "HMRC: changes to tax relief for residential landlords", "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": { "rule": "section-24-finance-cost-reduction" }, "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: work out your rental income when you let property", "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": { "rule": "property-allowance" }, "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": "Revenue Scotland: Additional Dwelling Supplement", "url": "https://revenue.scot/taxes/land-buildings-transaction-tax/additional-dwelling-supplement-ads", "figure": "£40,000 ", "value": 40000, "unit": "GBP", "vat": null, "axis": { "rule": "ads-joint-share-threshold-scotland" }, "retrieved_at": "2026-10-23", "quote": "For transactions with an effective date from 1 April 2024, a share in a jointly owned property will only be counted if the value of the individual share is £40,000 or more.", "source_class": "primary-government", "text_sha256": "70c0837878018f71d01bd56d083196b7d40b252281733258b3589a0cd5f016f8" }, { "source": "Revenue Scotland: Additional Dwelling Supplement", "url": "https://revenue.scot/taxes/land-buildings-transaction-tax/additional-dwelling-supplement-ads", "figure": "£40,000", "value": 40000, "unit": "GBP", "vat": null, "axis": { "rule": "ads-additional-property-value-threshold-scotland" }, "retrieved_at": "2026-10-23", "quote": "you own an additional property, but that property has a value less than £40,000", "source_class": "primary-government", "text_sha256": "70c0837878018f71d01bd56d083196b7d40b252281733258b3589a0cd5f016f8" }, { "source": "Revenue Scotland: Additional Dwelling Supplement", "url": "https://revenue.scot/taxes/land-buildings-transaction-tax/additional-dwelling-supplement-ads", "figure": "£40,000", "value": 40000, "unit": "GBP", "vat": null, "axis": { "rule": "ads-minimum-consideration-scotland" }, "retrieved_at": "2026-10-23", "quote": "sidence For transactions with an effective date on or after 1 April 2024, the ADS will not apply if: you only own one dwelling at the end of the effective date the consideration payable for the property is less than £40,000 you own an additional property, but that property has a value less than £40,000 you own a share in a jointly owned property and the value of your share is less than £40,000, or", "source_class": "primary-government", "text_sha256": "70c0837878018f71d01bd56d083196b7d40b252281733258b3589a0cd5f016f8" } ], "not_published": [ { "source": "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" }, { "source": "Welsh Government Land Transaction Tax rates and bands", "url": "https://www.gov.wales/land-transaction-tax-rates-and-bands", "retrieved_at": "2026-09-11", "reason": "every candidate on the page was refused" }, { "source": "GOV.UK renting out a property: paying tax", "url": "https://www.gov.uk/renting-out-a-property/paying-tax", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" } ], "sources": [ { "url": "https://www.bankofengland.co.uk/prudential-regulation/publication/2016/underwriting-standards-for-buy-to-let-mortgage-contracts-ss", "label": "PRA SS13/16 underwriting standards for buy-to-let mortgage contracts", "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", "license": "the publisher's own terms; quoted for reporting and comment" }, { "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://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 Government Land Transaction Tax rates and bands", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/corporation-tax-rates", "label": "GOV.UK Corporation 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: work out your rental income when you let property", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/renting-out-a-property/paying-tax", "label": "GOV.UK renting out a property: paying tax", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/organisations/hm-revenue-customs", "label": "gov.uk", "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). 5 of the 8 named sources that could be read published a usable figure; 3 published none and are recorded as not published, never filled in; 1 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in GBP (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 5 figures, never sentences; 69 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 rule per year quoted verbatim from the authority with its effective date - the PRA interest-coverage and stress expectations, the Section 24 finance-cost restriction, the three nations' additional-dwelling surcharges, corporation tax on an SPV against income tax on a person, the property allowance - and the computed break-even income at which the company beats the individual; changed-since, which is the news at every Budget", "embed": "

1,000 to 250,000 GBP

5 published figures, BTL Lending and Tax Rules, across 3 sources, read 23 October 2026

Source: Insurance by Profession BTL Lending and Tax Rules
" }