Is SDLT chargeable on fixtures?

“We know that caravans and mobile homes are excluded from liability for SDLT. We are having difficulty getting a definition of caravan particularly in view of the large number of “Lodge” type properties which could be considered not affixed.”

Source: BLG Member

There is no exemption for caravans as such – it depends whether it is a fixture (chargeable) or a chattel (not chargeable). HMRC guidance on the distinction is here.

At the time of publication this response was correct however as tax legislation and practice change from time-to-time you should take specific advice before taking any action.

“Thank you. I have had a chance of looking at the link but it doesn’t really help me. Government SDLT guidance expressly excludes caravans and motorhomes so I am still at a loss as to the definition of caravan!”

 


The guidance is not law – the test is not ‘is it a motor home/caravan?’ but ‘is it a fixture or a chattel?’

At the time of publication this response was correct however as tax legislation and practice change from time-to-time you should take specific advice before taking any action.

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