Skip to content
Solved

SDLTM30060 | Example: P buys a large property which is in multiple occupation by students

From HM Revenue & Customs · Stamp Duty Land Tax Manual

P buys a large property which is in multiple occupation by students. He pays £1.2 million. By virtue of S116(2)(b) this is residential property so Table A applies and the rate of tax is 5 per cent