the "utilisation of additional land". In 2015, the Department for Communities and Local Government shared the land value estimates for residential land, agricultural land and industrial land. It found that the average price of a typical agricultural plot was £21,000. Property costs The principal taxes imposed by the central government are Stamp Duty and Value Added Tax (VAT). Other costs which are associated with the buying and selling of property are estate agent fees, conveyancing and survey fees, mortgage arrangement fees (where applicable), and removal costs. Stamp Duty Land Tax Stamp Duty Land Tax is payable on property transactions in England and Northern Ireland. Tax is paid at different rates on different portions of the purchase price. For example, on a £600,000 house, no tax is paid on the first £250,000, and the portion (£350,000) in the £250,000-£925,000 tax band is charged at 5%, i.e. £17,500. This gives a total tax of £17,500. Scotland and Wales apply their own tax to property transactions, replacing the Stamp Duty Land Tax. Scotland introduced the Land and Buildings Transaction Tax in 2015, and Wales introduced the Land Transaction Tax in 2018. Estate Agent fees In 2011, Which? magazine found the national average estate agents' fees to be 1.8%. But fees can range between 0.75% to 3% depending on where you are in the UK. Survey There are four main types of survey: a valuation survey, a condition report, a homebuyer report and a full structural survey. Legal fees Conveyancing fees vary according to the value of the property and the service provided. Mortgage arrangement fees In April 2013, The Daily Telegraph reported that research by Moneyfacts showed the average mortgage arrangement fee to be £1522. Housing Shortage In 2020, the BBC reported the UK's housing gap was in excess of one million homes, and previously (in 2019) that "An estimated 8.4 million people in England are living in an unaffordable, insecure or unsuitable home, according to the National Housing Federation". Unaffordable housing is defined by the Affordable Housing Commission as to where housing costs are above 30% of household income. In a government briefing paper, 'Tackling the under-supply of housing in England', Barton and Wilson describe England's housing need as being illustrated by issues "such as increased levels of overcrowding, acute affordability issues, more young people living with their parents for longer periods, impaired labour mobility resulting in businesses finding it difficult to