SolvedSDLTM09525 | Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: when is a property ‘suitable for use as a dwelling’?
From HM Revenue & Customs · Stamp Duty Land Tax Manual
Detailed guidance on when a property is ‘suitable for use as a dwelling’ can be found at pages SDLTM00360 to SDLTM00400 inclusive.