Setting up a company for buy to let (5 figures)
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.
By rule
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| ruleadditional-dwelling-surcharge-scotland | 8% | 8 to 8% | 1 |
| ruleadditional-dwelling-surcharge-england | 5% | 5 to 5% | 1 |
| rulecorporation-tax-main-rate-threshold | 250,000GBP | 250,000 to 250,000GBP | 1 |
| rulecorporation-tax-small-profits | 19% | 19 to 19% | 1 |
| rulesection-24-finance-cost-reduction | 20% | 20 to 20% | 1 |
| ruleproperty-allowance | 1,000GBP | 1,000 to 1,000GBP | 1 |
| ruleads-joint-share-threshold-scotland | 40,000GBP | 40,000 to 40,000GBP | 1 |
| ruleads-additional-property-value-threshold-scotland | 40,000GBP | 40,000 to 40,000GBP | 1 |
| ruleads-minimum-consideration-scotland | 40,000GBP | 40,000 to 40,000GBP | 1 |
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
| Source | Figure | Breakdown | Read |
|---|---|---|---|
| GOV.UK Corporation Tax rates | 250,000GBP | corporation-tax-main-rate-threshold | 2026-10-17 |
| Revenue Scotland: Additional Dwelling Supplement | 40,000GBP | ads-joint-share-threshold-scotland | 2026-10-23 |
| Revenue Scotland: Additional Dwelling Supplement | 40,000GBP | ads-additional-property-value-threshold-scotland | 2026-10-23 |
| Revenue Scotland: Additional Dwelling Supplement | 40,000GBP | ads-minimum-consideration-scotland | 2026-10-23 |
| HMRC: work out your rental income when you let property | 1,000GBP | property-allowance | 2026-10-17 |
| HMRC: changes to tax relief for residential landlords | 20% | section-24-finance-cost-reduction | 2026-10-17 |
| GOV.UK Corporation Tax rates | 19% | corporation-tax-small-profits | 2026-10-17 |
| Revenue Scotland: Additional Dwelling Supplement | 8% | additional-dwelling-surcharge-scotland | 2026-10-23 |
| GOV.UK Stamp Duty Land Tax: residential property rates | 5% | additional-dwelling-surcharge-england | 2026-10-23 |
The sentence each figure was read from (9)
- GOV.UK Corporation Tax rates, read 2026-10-17:
If your company made more than £250,000 profit, you’ll pay the main rate of Corporation Tax.
- Revenue Scotland: Additional Dwelling Supplement, read 2026-10-23:
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.
- Revenue Scotland: Additional Dwelling Supplement, read 2026-10-23:
you own an additional property, but that property has a value less than £40,000
- Revenue Scotland: Additional Dwelling Supplement, read 2026-10-23:
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
- HMRC: work out your rental income when you let property, read 2026-10-17:
You can claim the property allowance and get up to £1,000 a year tax-free property income.
- HMRC: changes to tax relief for residential landlords, read 2026-10-17:
The reduction is the basic rate value (currently 20%) of the lower of:
- GOV.UK Corporation Tax rates, read 2026-10-17:
If your company made a profit of £50,000 or less, you’ll pay the ‘small profits rate’, which is 19%.
- Revenue Scotland: Additional Dwelling Supplement, read 2026-10-23:
ADS rates and interest For transactions on or after 5 December 2024 the ADS is 8% of the purchase price.
- GOV.UK Stamp Duty Land Tax: residential property rates, read 2026-10-23:
You usually pay 5% on top of these rates if you own another residential property.
Read in full, publishes no figure
3 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- PRA SS13/16 underwriting standards for buy-to-let mortgage contracts, read 2026-10-17: read in full and no accepted figure on the page
- Welsh Government Land Transaction Tax rates and bands, read 2026-09-11: every candidate on the page was refused
- GOV.UK renting out a property: paying tax, read 2026-09-12: every candidate on the page was refused
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
69 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (9)
- PRA SS13/16 underwriting standards for buy-to-let mortgage contracts(the publisher's own terms; quoted for reporting and comment)
- HMRC: changes to tax relief for residential landlords(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Stamp Duty Land Tax: residential property rates(the publisher's own terms; quoted for reporting and comment)
- Revenue Scotland: Additional Dwelling Supplement(the publisher's own terms; quoted for reporting and comment)
- Welsh Government Land Transaction Tax rates and bands(the publisher's own terms; quoted for reporting and comment)
- GOV.UK Corporation Tax rates(the publisher's own terms; quoted for reporting and comment)
- HMRC: work out your rental income when you let property(the publisher's own terms; quoted for reporting and comment)
- GOV.UK renting out a property: paying tax(the publisher's own terms; quoted for reporting and comment)
- gov.uk(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
Cite or embed this figure
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.
Cite as: "Insurance by Profession BTL Lending and Tax Rules", updated 2026-10-24, https://insurancebyprofession.com/datasets/btl-lending-and-tax-rules/.
Download the CSV (9 rows, computed 2026-10-24)