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Contents

Official guidance
Stamp Duty Land Tax Manual

SDLTM30020 · Introduction of the 5 percent rate for residential property

  • SDLTM30030 · Introduction of the 5 percent rate for residential property
  • SDLTM30040 · Example: P is buying a house for £2 million
  • SDLTM30050 · Example: P is buying an estate for £3 million.
  • SDLTM30060 · Example: P buys a large property which is in multiple occupation by students
  • SDLTM30070 · Example: P buys a hotel for £3 million
  1. Introduction of the 5 percent rate for residential property: contents
  2. Example: P is buying an estate for £3 million.

SDLTM30050 | Example: P is buying an estate for £3 million.

From HM Revenue & Customs · Stamp Duty Land Tax Manual

P is buying an estate for £3 million. The estate contains a sawmill and wood yard which is run as a business. Because the property is not wholly residential, Table B applies and the rate of tax is 4 per cent.

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