Q&As

A company is buying residential and non-residential property. If the 15% rate does not apply because an exclusion applies, is the rate of SDLT that which would otherwise be applicable ie the commercial rate for mixed use transactions?

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Published on LexisPSL on 13/12/2017

The following Tax Q&A provides comprehensive and up to date legal information covering:

  • A company is buying residential and non-residential property. If the 15% rate does not apply because an exclusion applies, is the rate of SDLT that which would otherwise be applicable ie the commercial rate for mixed use transactions?

There are various rates of SDLT that can apply to acquisitions of different types of property (residential, non-residential (commercial property) or mixed use property) by a company.

The higher 15% rate applies to certain high value acquisitions of residential property where the purchaser is a company and an exclus

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