| 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 |