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SDLTM00375 | Scope: what is chargeable: land transactions: residential property - special types of accommodation

From HM Revenue & Customs · Stamp Duty Land Tax Manual

Mobile Homes, Caravans and Houseboats

The structure of the mobile home and the land on which it stands, need to be carefully considered and may need to be treated separately. This will be a question of fact in each case and will depend on the wider context. More detailed guidance is found at SDLTM10023.

Holiday homes

Holiday chalets or similar (e.g. furnished holiday lettings) that are used for short stays would not be ‘used as’ a dwelling by the short-term visitors. However, they may still be ‘suitable for use’ as a dwelling. This will be a question of fact in each case. More detailed guidance is found at SDLTM00380.

Halls of residence and other student accommodation

Student accommodation may be either residential or non-residential property depending on whether it is considered to be a dwelling (or more).

Student accommodation falls within three broad categories:

  1. Student halls of residence are always deemed not to be dwellings under section 116(3)(b) and are therefore always considered non-residential property;

  2. Residential accommodation for students other than student halls of residence is considered to be a dwelling (or more) for the purposes of sections 55, 116 and Schedule 6B and considered not to be a dwelling for the purposes of Schedule 4A, 4ZA and 6ZA;

  3. ‘Ordinary’ residential accommodation which happens to be let to or otherwise used by students is always deemed to be a dwelling (or more) under section 116(1)(a) and therefore is always considered residential property for the purposes of SDLT.

All references above are to the Finance Act 2003.

Details about each of the categories above are covered further at SDLTM00377.

Hotels, Inns, Bed and Breakfast or similar establishments

Cases involving bed and breakfast establishments or guest houses will be treated on their own merits. However, a bed and breakfast (B&B) establishment which has bathing facilities, telephone lines etc. installed in each room and is available all year round would be considered non-residential, in line with s.116(3)(f) which states that "a hotel or inn or similar establishment" is not used a dwelling.