stamp_duty 0.1.0 → 0.3.0

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data/CHANGELOG.md

@@ -0,0 +1,52 @@
+# Changelog
+
+## 0.3.0
+
+### Breaking
+
+- `StampDuty.for` returns an immutable `StampDuty::Calculation`. `ResidentialCalculator`
+  and `BandSelector` are removed.
+- `Band` and `BandAmount` are immutable value objects built with keyword arguments.
+  `BandAmount` takes the band's taxable amount instead of `price:`.
+- Band descriptions use £ and HMRC-style wording ("£125,001 to £250,000", "Above £1,500,000").
+
+### Added
+
+- First-time buyer relief (`first_time_buyer: true`).
+- Higher rates for additional properties (`additional_property: true`).
+- Non-UK resident surcharge (`non_resident: true`).
+- `to_h` on results.
+- RBS type signatures.
+
+### Changed
+
+- Releases published from GitHub Actions via RubyGems trusted publishing.
+- Dependabot for bundler and GitHub Actions.
+- Linting with standard; bundler-audit in CI.
+- Actions pinned to exact versions.
+
+## 0.2.0
+
+### Breaking
+
+- Requires Ruby 3.3 or later.
+- `stamp_duty` is rounded down to the whole pound, matching HMRC.
+- Invalid prices (non-numeric, `nil`, negative, NaN, infinite) raise `ArgumentError`.
+  Numeric strings such as `"275000"` are no longer accepted.
+
+### Fixed
+
+- Gem failed to load on Ruby 3.x (`uninitialized constant Forwardable`).
+- Calling `calculate` more than once doubled the result.
+- `stamp_duty` returned 0 unless `calculate` had been called first; results are now computed lazily.
+
+### Changed
+
+- Declared `bigdecimal` as a runtime dependency (bundled gem from Ruby 3.4).
+- Updated development dependencies (rake 13, minitest 5.25, simplecov 0.22); dropped mocha and pry.
+- Require MFA for gem pushes (`rubygems_mfa_required`).
+- CI moved from Travis to GitHub Actions.
+
+## 0.1.0
+
+- Initial release.

data/CONTEXT.md

@@ -0,0 +1,46 @@
+# StampDuty
+
+Calculates Stamp Duty Land Tax owed on a residential property purchase in England and Northern Ireland.
+
+## Language
+
+**Stamp Duty**:
+Stamp Duty Land Tax (SDLT) owed on a purchase, rounded down to the whole pound.
+_Avoid_: LBTT, LTT (Scottish and Welsh equivalents, out of scope)
+
+**Purchase Price**:
+The amount paid for the property, on which Stamp Duty is charged. Never negative.
+_Avoid_: value, consideration
+
+**Band**:
+A slice of the Purchase Price between a lower and optional upper bound, taxed at a single percentage rate.
+_Avoid_: bracket, tier
+
+**Taxable Amount**:
+The part of the Purchase Price that falls within one Band.
+
+**Band Amount**:
+The tax due on a Band's Taxable Amount.
+
+**Calculation**:
+The result for one purchase: its Purchase Price, Band Amounts and Stamp Duty.
+
+**First-Time Buyer Relief**:
+Reduced Bands for buyers who have never owned a home, available only when the Purchase Price is £500,000 or less.
+
+**Surcharge**:
+Percentage points added to every Band's rate. Two exist: the **Additional Property** surcharge (buyer will own more than one home) and the **Non-Resident** surcharge (buyer not UK resident). Neither applies below £40,000.
+_Avoid_: higher rates (ambiguous with the higher Bands)
+
+## Relationships
+
+- A **Purchase Price** falls into one or more **Bands**, starting from the lowest
+- **First-Time Buyer Relief** replaces the standard **Bands**; **Surcharges** add to whichever **Bands** apply
+- A **First-Time Buyer** cannot also be buying an **Additional Property**
+- Each **Band** the price reaches produces one **Band Amount**
+- **Stamp Duty** is the sum of the **Band Amounts**, rounded down to the pound
+
+## Flagged ambiguities
+
+- "Stamp duty" colloquially covers Scottish LBTT and Welsh LTT; here it means SDLT for England and Northern Ireland only.
+- Rates are those in force from 1 April 2025; purchases completed earlier used different rates.

data/Gemfile

@@ -1,4 +1,4 @@
-source 'https://rubygems.org'
+source "https://rubygems.org"
 
 # Specify your gem's dependencies in stamp_duty.gemspec
 gemspec

data/README.md

@@ -1,7 +1,12 @@
 # StampDuty
 
-StampDuty is a stamp duty calculator for the UK property market.  Currently only
-for residential property, and doesn't include the extra 3% for owning multiple properties
+StampDuty is a Stamp Duty Land Tax (SDLT) calculator for residential property
+in England and Northern Ireland, using the rates in force from 1 April 2025.
+It supports first-time buyer relief, the higher rates for additional
+properties and the non-UK resident surcharge. Scotland (LBTT) and Wales (LTT)
+are not covered.
+
+Requires Ruby 3.3 or later.
 
 ## Installation
 
@@ -22,47 +27,70 @@ Or install it yourself as:
 ## Usage
 
 ```ruby
-calc = StampDuty.for(275000)
-calc.calculate
+calc = StampDuty.for(275_000)
 
-# .to_s("F") as returns a big decimal
-calc.stamp_duty.to_s("F") # => 3750.0
+# a BigDecimal, rounded down to the whole pound as HMRC does
+calc.stamp_duty.to_s("F") # => "3750.0"
 ```
 
-You can also can get each the amount in each band
+Pass options for reliefs and surcharges:
+
+```ruby
+StampDuty.for(400_000, first_time_buyer: true)    # 0% to £300k, 5% to £500k
+StampDuty.for(300_000, additional_property: true) # +5% on every band
+StampDuty.for(300_000, non_resident: true)        # +2% on every band
+```
+
+- First-time buyer relief does not apply above £500,000; standard rates are used instead.
+- Surcharges only apply to purchases of £40,000 or more.
+- `first_time_buyer` and `additional_property` cannot both be true.
+
+The price must be a non-negative, finite number (Integer, BigDecimal, Rational
+or Float) and the options must be `true` or `false`. Anything else raises
+`ArgumentError`.
+
+The tax due in each band is available too:
 
 ```ruby
 calc.band_amounts.each do |ba|
- puts ba.description
- puts ba.amount.to_s("F")
- puts ba.percentage_rate
+  puts ba.description
+  puts ba.amount.to_s("F")
+  puts ba.percentage_rate
 end
 ```
 
-Which would return
-
-Up to 125,000  
-0.0  
+```
+Up to £125,000
+0.0
 0
-
-Above 125,000 and up to 250,000  
-2500.0  
+£125,001 to £250,000
+2500.0
 2
-
-Above 250,000 and up to 925,000  
-1250.0  
+£250,001 to £925,000
+1250.0
 5
+```
+
+Results are immutable. `calc.to_h` returns a plain hash for serialising.
+`calc.calculate` is kept for compatibility with 0.1.0 and returns the same
+result.
 
+Type signatures are included in `sig/`.
 
 ## Development
 
 After checking out the repo, run `bin/setup` to install dependencies. Then, run `rake test` to run the tests. You can also run `bin/console` for an interactive prompt that will allow you to experiment.
 
-To install this gem onto your local machine, run `bundle exec rake install`. To release a new version, update the version number in `version.rb`, and then run `bundle exec rake release`, which will create a git tag for the version, push git commits and tags, and push the `.gem` file to [rubygems.org](https://rubygems.org).
+To install this gem onto your local machine, run `bundle exec rake install`.
+
+To release a new version, update the version number in `version.rb` and the
+CHANGELOG, merge to master, then run the **Release** workflow from the Actions
+tab. It publishes to [rubygems.org](https://rubygems.org) using trusted
+publishing, so no API key is stored anywhere.
 
 ## Contributing
 
-Bug reports and pull requests are welcome on GitHub at https://github.com/jdexx/stamp_duty.
+Bug reports and pull requests are welcome on GitHub at https://github.com/j-dexx/stamp_duty.
 
 
 ## License

data/Rakefile

@@ -1,10 +1,16 @@
 require "bundler/gem_tasks"
 require "rake/testtask"
+require "standard/rake"
 
 Rake::TestTask.new(:test) do |t|
   t.libs << "test"
   t.libs << "lib"
-  t.test_files = FileList['test/**/*_test.rb']
+  t.test_files = FileList["test/**/*_test.rb"]
 end
 
-task :default => :test
+desc "Validate RBS signatures"
+task :rbs do
+  sh "rbs", "-r", "bigdecimal", "-r", "forwardable", "-I", "sig", "validate"
+end
+
+task default: %i[test standard rbs]

data/lib/stamp_duty/band.rb

@@ -1,31 +1,38 @@
+# frozen_string_literal: true
+
 module StampDuty
-  class Band
-    attr_reader :lower_bound, :upper_bound, :percentage_rate
+  # A slice of the purchase price, from lower_bound up to upper_bound (nil for
+  # no limit), taxed at percentage_rate.
+  Band = Data.define(:lower_bound, :upper_bound, :percentage_rate) do
+    def decimal_percentage_rate
+      percentage_rate.to_d / 100
+    end
 
-    def initialize(lower_bound, upper_bound, percentage_rate)
-      @lower_bound = lower_bound
-      @upper_bound = upper_bound
-      @percentage_rate = percentage_rate
+    # The part of price that falls within this band.
+    def taxable_amount(price)
+      top = upper_bound.nil? ? price : [price, upper_bound].min
+      [top - lower_bound, 0].max
     end
 
-    def description
-      return "Up to #{ formatted_upper_bound }" if lower_bound.zero?
-      return "Above #{ formatted_lower_bound }+" if upper_bound.nil?
-      "Above #{ formatted_lower_bound } and up to #{ formatted_upper_bound }"
+    def applies_to?(price)
+      price > lower_bound
     end
 
-    def decimal_percentage_rate
-      percentage_rate.to_d / 100
+    def with_surcharge(percentage_points)
+      with(percentage_rate: percentage_rate + percentage_points)
     end
 
-    private
+    def description
+      return "Up to #{format_pounds(upper_bound)}" if lower_bound.zero?
+      return "Above #{format_pounds(lower_bound)}" if upper_bound.nil?
 
-    def formatted_lower_bound
-      lower_bound.to_s.reverse.scan(/\d{1,3}/).join(",").reverse
+      "#{format_pounds(lower_bound + 1)} to #{format_pounds(upper_bound)}"
     end
 
-    def formatted_upper_bound
-      upper_bound.to_s.reverse.scan(/\d{1,3}/).join(",").reverse
+    private
+
+    def format_pounds(amount)
+      "£#{amount.to_i.to_s.reverse.scan(/\d{1,3}/).join(",").reverse}"
     end
   end
 end

data/lib/stamp_duty/band_amount.rb

@@ -1,24 +1,31 @@
+# frozen_string_literal: true
+
+require "forwardable"
+
 module StampDuty
-  class BandAmount
+  # The tax due on the part of a purchase price that falls within one band.
+  BandAmount = Data.define(:band, :taxable_amount) do
     extend Forwardable
 
-    def_delegators :@band, :lower_bound, :percentage_rate, :decimal_percentage_rate, :description
-    attr_reader :price, :band
+    def_delegators :band, :lower_bound, :upper_bound, :percentage_rate, :decimal_percentage_rate, :description
 
-    def initialize(price:, band:)
-      @price = price
-      @band = band
+    def self.for(band, price)
+      new(band: band, taxable_amount: band.taxable_amount(price))
     end
 
     def amount
-      @amount ||= decimal_percentage_rate * rateable_amount
+      decimal_percentage_rate * taxable_amount
     end
 
-    private
-
-    def rateable_amount
-      @rateable_amount ||= price - lower_bound
+    def to_h
+      {
+        description: description,
+        lower_bound: lower_bound,
+        upper_bound: upper_bound,
+        percentage_rate: percentage_rate,
+        taxable_amount: taxable_amount,
+        amount: amount
+      }
     end
-
   end
 end

data/lib/stamp_duty/calculation.rb

@@ -0,0 +1,31 @@
+# frozen_string_literal: true
+
+module StampDuty
+  # The result of a stamp duty calculation. Band amounts are ordered lowest
+  # band first; stamp_duty is rounded down to the whole pound, as HMRC does.
+  Calculation = Data.define(:purchase_price, :band_amounts, :stamp_duty) do
+    def self.build(purchase_price, bands)
+      band_amounts = bands
+        .select { |band| band.applies_to?(purchase_price) }
+        .sort_by(&:lower_bound)
+        .map { |band| BandAmount.for(band, purchase_price) }
+        .freeze
+      total = band_amounts.sum(BigDecimal(0), &:amount).round(0, BigDecimal::ROUND_FLOOR)
+
+      new(purchase_price: purchase_price, band_amounts: band_amounts, stamp_duty: total)
+    end
+
+    # Kept for compatibility with 0.1.0; results are calculated up front.
+    def calculate
+      self
+    end
+
+    def to_h
+      {
+        purchase_price: purchase_price,
+        stamp_duty: stamp_duty,
+        band_amounts: band_amounts.map(&:to_h)
+      }
+    end
+  end
+end

data/lib/stamp_duty/rates.rb

@@ -0,0 +1,43 @@
+# frozen_string_literal: true
+
+module StampDuty
+  # Residential SDLT rates for England and Northern Ireland from 1 April 2025.
+  # https://www.gov.uk/stamp-duty-land-tax/residential-property-rates
+  module Rates
+    STANDARD = [
+      Band.new(lower_bound: 0, upper_bound: 125_000, percentage_rate: 0),
+      Band.new(lower_bound: 125_000, upper_bound: 250_000, percentage_rate: 2),
+      Band.new(lower_bound: 250_000, upper_bound: 925_000, percentage_rate: 5),
+      Band.new(lower_bound: 925_000, upper_bound: 1_500_000, percentage_rate: 10),
+      Band.new(lower_bound: 1_500_000, upper_bound: nil, percentage_rate: 12)
+    ].freeze
+
+    FIRST_TIME_BUYER = [
+      Band.new(lower_bound: 0, upper_bound: 300_000, percentage_rate: 0),
+      Band.new(lower_bound: 300_000, upper_bound: 500_000, percentage_rate: 5)
+    ].freeze
+
+    # First-time buyer relief cannot be claimed above this price.
+    FIRST_TIME_BUYER_MAX_PRICE = 500_000
+
+    # Surcharges only apply to purchases of at least this price.
+    SURCHARGE_MIN_PRICE = 40_000
+
+    ADDITIONAL_PROPERTY_SURCHARGE = 5
+    NON_RESIDENT_SURCHARGE = 2
+
+    def self.bands_for(price, first_time_buyer:, additional_property:, non_resident:)
+      if first_time_buyer && additional_property
+        raise ArgumentError, "first-time buyer relief cannot apply to an additional property"
+      end
+
+      bands = (first_time_buyer && price <= FIRST_TIME_BUYER_MAX_PRICE) ? FIRST_TIME_BUYER : STANDARD
+      surcharge = 0
+      if price >= SURCHARGE_MIN_PRICE
+        surcharge += ADDITIONAL_PROPERTY_SURCHARGE if additional_property
+        surcharge += NON_RESIDENT_SURCHARGE if non_resident
+      end
+      surcharge.zero? ? bands : bands.map { |band| band.with_surcharge(surcharge) }
+    end
+  end
+end

data/lib/stamp_duty/version.rb

@@ -1,3 +1,3 @@
 module StampDuty
-  VERSION = "0.1.0"
+  VERSION = "0.3.0"
 end

data/lib/stamp_duty.rb

@@ -1,14 +1,41 @@
+# frozen_string_literal: true
+
 require "bigdecimal"
 require "bigdecimal/util"
 require "stamp_duty/version"
 require "stamp_duty/band"
-require "stamp_duty/band_selector"
 require "stamp_duty/band_amount"
-require "stamp_duty/residential_calculator"
+require "stamp_duty/rates"
+require "stamp_duty/calculation"
 
 module StampDuty
-  def self.for(price)
-    bands = StampDuty::BandSelector.new(price).bands
-    StampDuty::ResidentialCalculator.new(price, bands)
+  # Calculates Stamp Duty Land Tax on a residential purchase in England or
+  # Northern Ireland.
+  def self.for(price, first_time_buyer: false, additional_property: false, non_resident: false)
+    price = normalize_price(price)
+    bands = Rates.bands_for(
+      price,
+      first_time_buyer: boolean!(first_time_buyer, :first_time_buyer),
+      additional_property: boolean!(additional_property, :additional_property),
+      non_resident: boolean!(non_resident, :non_resident)
+    )
+    Calculation.build(price, bands)
+  end
+
+  def self.normalize_price(price)
+    unless price.is_a?(Numeric) && price.real?
+      raise ArgumentError, "price must be a number, got #{price.inspect}"
+    end
+    raise ArgumentError, "price must be finite, got #{price.inspect}" unless price.finite?
+    raise ArgumentError, "price must not be negative, got #{price.inspect}" if price.negative?
+
+    price.is_a?(Rational) ? price.to_d(20) : price.to_d
+  end
+
+  def self.boolean!(value, name)
+    return value if value == true || value == false
+
+    raise ArgumentError, "#{name} must be true or false, got #{value.inspect}"
   end
+  private_class_method :normalize_price, :boolean!
 end

data/sig/stamp_duty.rbs

@@ -0,0 +1,62 @@
+module StampDuty
+  VERSION: String
+
+  type price = Integer | Float | Rational | BigDecimal
+
+  def self.for: (price price, ?first_time_buyer: bool, ?additional_property: bool, ?non_resident: bool) -> Calculation
+
+  class Band
+    attr_reader lower_bound: Integer
+    attr_reader upper_bound: Integer?
+    attr_reader percentage_rate: Integer
+
+    def self.new: (lower_bound: Integer, upper_bound: Integer?, percentage_rate: Integer) -> Band
+
+    def decimal_percentage_rate: () -> BigDecimal
+    def taxable_amount: (BigDecimal | Integer price) -> (BigDecimal | Integer)
+    def applies_to?: (BigDecimal | Integer price) -> bool
+    def with_surcharge: (Integer percentage_points) -> Band
+    def description: () -> String
+    def with: (?lower_bound: Integer, ?upper_bound: Integer?, ?percentage_rate: Integer) -> Band
+    def to_h: () -> { lower_bound: Integer, upper_bound: Integer?, percentage_rate: Integer }
+  end
+
+  class BandAmount
+    attr_reader band: Band
+    attr_reader taxable_amount: BigDecimal | Integer
+
+    def self.new: (band: Band, taxable_amount: BigDecimal | Integer) -> BandAmount
+    def self.for: (Band band, BigDecimal | Integer price) -> BandAmount
+
+    def lower_bound: () -> Integer
+    def upper_bound: () -> Integer?
+    def percentage_rate: () -> Integer
+    def decimal_percentage_rate: () -> BigDecimal
+    def description: () -> String
+    def amount: () -> BigDecimal
+    def to_h: () -> Hash[Symbol, untyped]
+  end
+
+  class Calculation
+    attr_reader purchase_price: BigDecimal
+    attr_reader band_amounts: Array[BandAmount]
+    attr_reader stamp_duty: BigDecimal
+
+    def self.new: (purchase_price: BigDecimal, band_amounts: Array[BandAmount], stamp_duty: BigDecimal) -> Calculation
+    def self.build: (BigDecimal purchase_price, Array[Band] bands) -> Calculation
+
+    def calculate: () -> self
+    def to_h: () -> Hash[Symbol, untyped]
+  end
+
+  module Rates
+    STANDARD: Array[Band]
+    FIRST_TIME_BUYER: Array[Band]
+    FIRST_TIME_BUYER_MAX_PRICE: Integer
+    SURCHARGE_MIN_PRICE: Integer
+    ADDITIONAL_PROPERTY_SURCHARGE: Integer
+    NON_RESIDENT_SURCHARGE: Integer
+
+    def self.bands_for: (BigDecimal price, first_time_buyer: bool, additional_property: bool, non_resident: bool) -> Array[Band]
+  end
+end

data/stamp_duty.gemspec

@@ -1,28 +1,35 @@
-# coding: utf-8
-lib = File.expand_path('../lib', __FILE__)
+lib = File.expand_path("../lib", __FILE__)
 $LOAD_PATH.unshift(lib) unless $LOAD_PATH.include?(lib)
-require 'stamp_duty/version'
+require "stamp_duty/version"
 
 Gem::Specification.new do |spec|
-  spec.name          = "stamp_duty"
-  spec.version       = StampDuty::VERSION
-  spec.authors       = ["James Doyley"]
-  spec.email         = ["jdoyley@gmail.com"]
+  spec.name = "stamp_duty"
+  spec.version = StampDuty::VERSION
+  spec.authors = ["James Doyley"]
+  spec.email = ["jdoyley@gmail.com"]
 
-  spec.summary       = %q{ A UK proerty stamp duty calculator }
-  spec.homepage      = "https://github.com/j-dexx/stamp_duty"
-  spec.license       = "MIT"
+  spec.summary = " A UK property stamp duty calculator "
+  spec.homepage = "https://github.com/j-dexx/stamp_duty"
+  spec.license = "MIT"
 
-  spec.files         = `git ls-files -z`.split("\x0").reject { |f| f.match(%r{^(test|spec|features)/}) }
-  spec.bindir        = "exe"
-  spec.executables   = spec.files.grep(%r{^exe/}) { |f| File.basename(f) }
+  spec.metadata = {
+    "source_code_uri" => spec.homepage,
+    "changelog_uri" => "#{spec.homepage}/blob/master/CHANGELOG.md",
+    "rubygems_mfa_required" => "true"
+  }
+
+  spec.files = `git ls-files -z`.split("\x0").reject { |f| f.match(%r{^(test|spec|features|bin|\.github)/}) }
+  spec.bindir = "exe"
+  spec.executables = spec.files.grep(%r{^exe/}) { |f| File.basename(f) }
   spec.require_paths = ["lib"]
-  spec.required_ruby_version = "~> 2.1"
+  spec.required_ruby_version = ">= 3.3"
+
+  spec.add_dependency "bigdecimal", ">= 3.1", "< 5"
 
-  spec.add_development_dependency "bundler", "~> 1.11"
-  spec.add_development_dependency "rake", "~> 10.0"
-  spec.add_development_dependency "minitest", "~> 5.0"
-  spec.add_development_dependency "simplecov", "~> 0.11.2"
-  spec.add_development_dependency "mocha", "~> 1.1.0"
-  spec.add_development_dependency "pry"
+  spec.add_development_dependency "rake", "~> 13.0"
+  spec.add_development_dependency "minitest", "~> 6.0"
+  spec.add_development_dependency "simplecov", "~> 1.3"
+  spec.add_development_dependency "standard", "~> 1.56"
+  spec.add_development_dependency "bundler-audit", "~> 0.9"
+  spec.add_development_dependency "rbs", "~> 4.2"
 end

metadata

@@ -1,100 +1,118 @@
 --- !ruby/object:Gem::Specification
 name: stamp_duty
 version: !ruby/object:Gem::Version
-  version: 0.1.0
+  version: 0.3.0
 platform: ruby
 authors:
 - James Doyley
-autorequire: 
 bindir: exe
 cert_chain: []
-date: 2016-04-27 00:00:00.000000000 Z
+date: 1980-01-02 00:00:00.000000000 Z
 dependencies:
 - !ruby/object:Gem::Dependency
-  name: bundler
+  name: bigdecimal
   requirement: !ruby/object:Gem::Requirement
     requirements:
-    - - "~>"
+    - - ">="
       - !ruby/object:Gem::Version
-        version: '1.11'
-  type: :development
+        version: '3.1'
+    - - "<"
+      - !ruby/object:Gem::Version
+        version: '5'
+  type: :runtime
   prerelease: false
   version_requirements: !ruby/object:Gem::Requirement
     requirements:
-    - - "~>"
+    - - ">="
       - !ruby/object:Gem::Version
-        version: '1.11'
+        version: '3.1'
+    - - "<"
+      - !ruby/object:Gem::Version
+        version: '5'
 - !ruby/object:Gem::Dependency
   name: rake
   requirement: !ruby/object:Gem::Requirement
     requirements:
     - - "~>"
       - !ruby/object:Gem::Version
-        version: '10.0'
+        version: '13.0'
   type: :development
   prerelease: false
   version_requirements: !ruby/object:Gem::Requirement
     requirements:
     - - "~>"
       - !ruby/object:Gem::Version
-        version: '10.0'
+        version: '13.0'
 - !ruby/object:Gem::Dependency
   name: minitest
   requirement: !ruby/object:Gem::Requirement
     requirements:
     - - "~>"
       - !ruby/object:Gem::Version
-        version: '5.0'
+        version: '6.0'
   type: :development
   prerelease: false
   version_requirements: !ruby/object:Gem::Requirement
     requirements:
     - - "~>"
       - !ruby/object:Gem::Version
-        version: '5.0'
+        version: '6.0'
 - !ruby/object:Gem::Dependency
   name: simplecov
   requirement: !ruby/object:Gem::Requirement
     requirements:
     - - "~>"
       - !ruby/object:Gem::Version
-        version: 0.11.2
+        version: '1.3'
   type: :development
   prerelease: false
   version_requirements: !ruby/object:Gem::Requirement
     requirements:
     - - "~>"
       - !ruby/object:Gem::Version
-        version: 0.11.2
+        version: '1.3'
 - !ruby/object:Gem::Dependency
-  name: mocha
+  name: standard
   requirement: !ruby/object:Gem::Requirement
     requirements:
     - - "~>"
       - !ruby/object:Gem::Version
-        version: 1.1.0
+        version: '1.56'
   type: :development
   prerelease: false
   version_requirements: !ruby/object:Gem::Requirement
     requirements:
     - - "~>"
       - !ruby/object:Gem::Version
-        version: 1.1.0
+        version: '1.56'
 - !ruby/object:Gem::Dependency
-  name: pry
+  name: bundler-audit
   requirement: !ruby/object:Gem::Requirement
     requirements:
-    - - ">="
+    - - "~>"
       - !ruby/object:Gem::Version
-        version: '0'
+        version: '0.9'
   type: :development
   prerelease: false
   version_requirements: !ruby/object:Gem::Requirement
     requirements:
-    - - ">="
+    - - "~>"
       - !ruby/object:Gem::Version
-        version: '0'
-description: 
+        version: '0.9'
+- !ruby/object:Gem::Dependency
+  name: rbs
+  requirement: !ruby/object:Gem::Requirement
+    requirements:
+    - - "~>"
+      - !ruby/object:Gem::Version
+        version: '4.2'
+  type: :development
+  prerelease: false
+  version_requirements: !ruby/object:Gem::Requirement
+    requirements:
+    - - "~>"
+      - !ruby/object:Gem::Version
+        version: '4.2'
 email:
 - jdoyley@gmail.com
 executables: []
@@ -102,42 +120,42 @@ extensions: []
 extra_rdoc_files: []
 files:
 - ".gitignore"
-- ".travis.yml"
+- CHANGELOG.md
+- CONTEXT.md
 - Gemfile
 - LICENSE.txt
 - README.md
 - Rakefile
-- bin/console
-- bin/setup
 - lib/stamp_duty.rb
 - lib/stamp_duty/band.rb
 - lib/stamp_duty/band_amount.rb
-- lib/stamp_duty/band_selector.rb
-- lib/stamp_duty/residential_calculator.rb
+- lib/stamp_duty/calculation.rb
+- lib/stamp_duty/rates.rb
 - lib/stamp_duty/version.rb
+- sig/stamp_duty.rbs
 - stamp_duty.gemspec
 homepage: https://github.com/j-dexx/stamp_duty
 licenses:
 - MIT
-metadata: {}
-post_install_message: 
+metadata:
+  source_code_uri: https://github.com/j-dexx/stamp_duty
+  changelog_uri: https://github.com/j-dexx/stamp_duty/blob/master/CHANGELOG.md
+  rubygems_mfa_required: 'true'
 rdoc_options: []
 require_paths:
 - lib
 required_ruby_version: !ruby/object:Gem::Requirement
   requirements:
-  - - "~>"
+  - - ">="
     - !ruby/object:Gem::Version
-      version: '2.1'
+      version: '3.3'
 required_rubygems_version: !ruby/object:Gem::Requirement
   requirements:
   - - ">="
     - !ruby/object:Gem::Version
       version: '0'
 requirements: []
-rubyforge_project: 
-rubygems_version: 2.5.1
-signing_key: 
+rubygems_version: 4.0.20
 specification_version: 4
-summary: A UK proerty stamp duty calculator
+summary: A UK property stamp duty calculator
 test_files: []

data/.travis.yml

@@ -1,4 +0,0 @@
-language: ruby
-rvm:
-  - 2.3.0
-before_install: gem install bundler -v 1.11.2

data/bin/console

@@ -1,14 +0,0 @@
-#!/usr/bin/env ruby
-
-require "bundler/setup"
-require "stamp_duty"
-
-# You can add fixtures and/or initialization code here to make experimenting
-# with your gem easier. You can also use a different console, if you like.
-
-# (If you use this, don't forget to add pry to your Gemfile!)
-# require "pry"
-# Pry.start
-
-require "irb"
-IRB.start

data/bin/setup

@@ -1,8 +0,0 @@
-#!/usr/bin/env bash
-set -euo pipefail
-IFS=$'\n\t'
-set -vx
-
-bundle install
-
-# Do any other automated setup that you need to do here

data/lib/stamp_duty/band_selector.rb

@@ -1,35 +0,0 @@
-module StampDuty
-  class BandSelector
-    BAND_DATA = [
-      { lower_bound: 0, upper_bound: 125000, percentage_rate: 0 },
-      { lower_bound: 125000, upper_bound: 250000, percentage_rate: 2 },
-      { lower_bound: 250000, upper_bound: 925000, percentage_rate: 5 },
-      { lower_bound: 925000, upper_bound: 1500000, percentage_rate: 10 },
-      { lower_bound: 1500000, percentage_rate: 12 }
-    ]
-
-    attr_reader :price
-
-    def initialize(price)
-      @price = price
-    end
-
-    def bands
-      sorted_band_data.map{ |band_data| build_band(band_data) }
-    end
-
-    private
-
-    def build_band(band_data)
-      StampDuty::Band.new(band_data[:lower_bound], band_data[:upper_bound], band_data[:percentage_rate])
-    end
-
-    def sorted_band_data
-      band_data_for_price.sort_by{ |band| band[:lower_band] }.reverse!
-    end
-
-    def band_data_for_price
-      BAND_DATA.select{ |band| price > band[:lower_bound] }
-    end
-  end
-end

data/lib/stamp_duty/residential_calculator.rb

@@ -1,32 +0,0 @@
-module StampDuty
-  class ResidentialCalculator
-
-    attr_reader :purchase_price, :band_amounts, :bands
-
-    def initialize(purchase_price, bands)
-      @purchase_price = purchase_price.to_d
-      @bands = bands
-      @band_amounts = []
-    end
-
-    def stamp_duty
-      band_amounts.map(&:amount).reduce(0, :+)
-    end
-
-    def calculate
-      price = purchase_price
-      while price > 0
-        bands.each do |band|
-          add_band_amount(band, price)
-          price = band.lower_bound
-        end
-      end
-    end
-
-    private
-
-    def add_band_amount(band, price)
-      @band_amounts.unshift(StampDuty::BandAmount.new(price: price, band: band))
-    end
-  end
-end