What is mixed use property?


“I have just spent quite some time trying to find out the rates which are applied to mixed use property – we are purchasing a house and 8.5 acres of land.

On the Gov website I keep being directed to the calculator but I’m not sure this is correct.

I also need to know when a property being purchased with land becomes mixed use.  Is it the extent of the land or type of use that triggers it? Do you have any idea where this information can be found?

As always really grateful for any help.”

Source: BLG Member


The rates of SDLT which apply to a chargeable transaction depend on whether the relevant land is entirely ‘residential property’.  This is determined by applying tests set out in section 116 FA 2003 at the effective date of the land transaction.  The relevant part of those tests is set out below.

‘Residential property’ means:

(a) a building that is used or suitable for use as a dwelling; or is in the process of being constructed or adapted for such use; and

(b) land that is or forms part of the garden or grounds of a building within (a) (including any building or structure on such land).

So, if the land falls within (b) the property will be entirely residential and the rates in Table A will apply. If not, it will be mixed and Table B will apply.

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.

For more information on SDLT please see Ann’s Stamp Duty Land Tax Q&As. This free resource covers a wide variety of SDLT queries and they can be filtered by subject to find specific queries of interest.

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