Stamp duty land tax (SDLT)
This applies to transfer of land and buildings.
The rate depends on whether the property is residential or non-residential (which includes mixed used):
|Value (£)||Residential rate|
The rate applies to the part of the consideration that falls within each rate band (i.e., it is “stepped”).
|Value (£)||Non-residential (or mixed use) rate|
The rate applies to the entire chargeable consideration (i.e., it is not “stepped”).