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SDLTM09680 | 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: withdrawal of relief - farmhouses FA03/SCH4A/PARA5K

From HM Revenue & Customs · Stamp Duty Land Tax Manual

Withdrawal of relief will occur where one of the following conditions is not met within the three year control period

  • the land of which the dwelling forms part is occupied for the purposes of a qualifying trade of farming, and

  • the dwelling is occupied for the purposes of that trade by a qualifying farm worker.

Withdrawal will also occur if, during the control period, the dwelling has not yet been occupied for the purposes of a qualifying farming trade, or has ceased to be so occupied, and reasonable steps are not being taken to ensure that the dwelling is to be so occupied.