{
 "protocol": "verified-facts/0.2",
 "key": "uk/stamp-duty/non-resident-surcharge",
 "label": "Non-resident surcharge",
 "value": 2,
 "unit": "%",
 "period": "2026-27",
 "effectiveFrom": "2026-04-06",
 "effectiveTo": null,
 "source": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates",
 "quote": "You’ll usually pay a 2% surcharge if you’re buying a residential property in England or Northern Ireland.",
 "verifiedDate": "2026-10-04",
 "nextScheduledRefresh": "2027-04-06",
 "status": "fresh",
 "ageDays": 9,
 "maxAgeDays": null,
 "previous": {
  "value": 2,
  "period": "2025-26",
  "effectiveFrom": "2025-04-06",
  "source": "https://webarchive.nationalarchives.gov.uk/ukgwa/20250630201411/https://www.gov.uk/stamp-duty-land-tax/residential-property-rates"
 },
 "scope": "England and Northern Ireland only (Scotland: LBTT; Wales: LTT)",
 "hash": "sha256:7e011cc2fd7169751aa6b43862e5623471405eff8f8a087edf05f04de62f93c0",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..GjzZeZLBW3WOaZCSbBXcAw17zWU9Vvuh7uI6x-oSboFQmPOFFACZH4I8YHn4lZk2Y1EW4RMpDqWQ7sLI5ktxDw",
  "keys": "https://databutler.dev/.well-known/jwks.json"
 },
 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/f/uk/stamp-duty/non-resident-surcharge",
  "text": "databutler.dev, verified 2026-10-04 against https://www.gov.uk/stamp-duty-land-tax/residential-property-rates"
 }
}