Q&As

Where a buyer adds upgrades to the specification of their new-build property (a better kitchen for example) do the cost of those upgrades attract stamp duty land tax? Is the situation altered where the upgrades are dealt with outside of the contractual provisions and conducted direct between buyer and builder as a separate negotiation and without being reflected in the purchase price?

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Produced in partnership with Mary Ashley of Old Square Tax Chambers
Published on LexisPSL on 20/12/2021

The following Tax Q&A produced in partnership with Mary Ashley of Old Square Tax Chambers provides comprehensive and up to date legal information covering:

  • Where a buyer adds upgrades to the specification of their new-build property (a better kitchen for example) do the cost of those upgrades attract stamp duty land tax? Is the situation altered where the upgrades are dealt with outside of the contractual provisions and conducted direct between buyer and builder as a separate negotiation and without being reflected in the purchase price?

Where a buyer adds upgrades to the specification of their new-build property (a better kitchen for example) do the cost of those upgrades attract stamp duty land tax? Is the situation altered where the upgrades are dealt with outside of the contractual provisions and conducted direct between buyer and builder as a separate negotiation and without being reflected in the purchase price?

This Q&A considers whether upgrades to a new-build would increase the purchase price for stamp duty land tax (SDLT) purposes. This all comes down to what amounts are required to be

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