| Tax Band | % | Taxable Sum | Tax |
less than £500k |
0 | ||
£500k to £925k |
5 | ||
| £925k to £1.5m | 10 | ||
| rest over £1.5m | 12 |
| Tax Band | % | Taxable Sum | Tax |
less than £500k |
3 | ||
£500k to £925k |
8 | ||
| £925k to £1.5m | 13 | ||
| rest over £1.5m | 15 |
