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Rates for Commercial Stamp Duty Land Tax (non-residential and mixed land and property)

You pay SDLT when you pay £150,000 or more for non-residential, mixed land or property.

Non-residential property includes:

• Commercial property, for examples shops or offices
• Property that isn’t 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
• 6 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.

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.

To calculate your stamp duty please contact one of our Commercial Managers on 03303 110777.

As Stamp Duty can vary in different areas, we recommend you consult your solicitor to confirm the exact payment required.