Tax

Property Type % of Price Paid

Warehouse
4 – 6
Industrial Building with office space 4 – 6
High Bay distribution

7 – 13

Basic office 12 – 15
Standard office 14 – 18
Air conditioned offices 18 – 24
Prestige offices with A/C

20 – 30

Two storey B1 accommodation 12 – 15
High tech B1 accommodation
17 – 25
Retail with air conditioned offices over
17 – 22
High Street shops 2 – 4
High Street shops with basic offices over 7 – 10
Shopping centres
10 – 20
Hotels are at the higher end and could realise
18 – 35

The values shown as a percentage of the price paid is affected by the value to be agreed for the land which is non qualifying. The percentages shown above on based on a average value of 25% of the price paid for the property.