Commercial Stamp Duty Land Tax (SDLT)
Stamp Duty Land Tax (SDLT) must be paid to HMRC if you buy property or land over a certain amount in England and Northern Ireland:
- Non-residential land or mixed use land or property - £150k
Non-residential property includes:
- Commercial property e.g. shops or offices
- Property that is not suitable to be lived in
- Forests
- Agricultural land that’s part of a working farm or used for agricultural reasons
- Any other land or property that is not part of a dwelling’s garden or grounds
- Six or more residential properties bought in a single transaction
You pay residential SDLT rates on agricultural land if it’s sold as part of the garden or grounds of a dwelling, for example a cottage with fields.
Mixed property
A ‘mixed’ property is one that has both residential and non-residential elements, for example a flat connected to a shop, doctor’s surgery or office.
Please note that Wales and Scotland have different policies.
For more detailed information you can go to https://www.gov.uk/stamp-duty-land-tax/nonresidential-and-mixed-rates
Property Team
Initial Enquiry
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