SolvedSDLTM03725 | Seller’s Estate Agent Fees
From HM Revenue & Customs · Stamp Duty Land Tax Manual
Example 1
I agree to buy a house for £248,000 and to pay the seller’s estate agent fee. The contract for the sale and purchase of the house specifies that I have to pay the seller’s estate agent fee (including VAT) which amounts to £2,500.
The chargeable consideration given for the property is £250,500 (purchase price plus seller’s estate agent fee).