FA-62613 / Tax bracket computation / Member archive
First-time-buyer relief is granted on an additional dwelling · case 03
A buyer flagged as both first-time and additional-dwelling gets relief plus a surcharge on relief slices.
Case contract
solve(price, ftb, additional, nonresident): stipulated property transfer tax in whole pounds. Normal slices: 0% to 250000, 5% to 925000, 10% to 1500000, 12% above. First-time-buyer slices (0% to 425000, 5% to 625000) apply only when ftb is true, the purchase is not an additional dwelling, and price <= 625000; otherwise normal slices. Surcharges add percentage points to every slice including 0% slices: +3 for an additional dwelling when price >= 40000, +2 for a non-resident buyer; they stack. Return the tax rounded down to whole pounds.
Why this case matters
Tax computations hinge on which slice, threshold, ordering and rounding rule applies at each step; a misplaced boundary silently misstates liabilities.
One recorded failure
Sample boundary fixtureThis sample comes from the broken implementation of a controlled reproducer.
| Boundary fixture | Actual | Expected | Outcome |
|---|---|---|---|
| regression ftb-with-additional 1 | 21949 | 30699 | Failed |
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