You must pay Stamp Duty Land Tax (SDLT) if you buy a property or land over a certain price in England, Wales and Northern Ireland.
he current SDLT threshold is £125,000 for residential properties and £150,000 for non-residential land and properties.
You can also use this table to work out the SDLT for the purchase price of a lease (the ‘lease premium’).
Non-residential property includes:
A ‘mixed use’ property is one that has both residential and non-residential elements, eg a flat connected to a shop, doctor’s surgery or office.
You pay SDLT on the entire price (or ‘consideration’) when you pay £150,000 or more for non-residential or mixed-use land or property.
You can also use this table to work out the SDLT rate for a lease premium.