These rates cover commercial buildings, agricultural land and genuinely mixed properties, such as a shop with a flat above.
Rates for freehold purchases and lease premiums
| Portion of the price | Rate |
|---|---|
| Up to £150,000 | 0% |
| £150,001 to £250,000 | 2% |
| Above £250,000 | 5% |
Example: a £400,000 mixed-use property
£9,500
Show workings
- 0% on £150,000 (£0 – £150,000) = £0
- 2% on £100,000 (£150,000 – £250,000) = £2,000
- 5% on £150,000 (£250,000 – £400,000) = £7,500
The higher rates for additional homes and the non-resident surcharge don't apply to non-residential or mixed-use purchases.
New leases: tax on the rent
When you take a new non-residential lease, SDLT can be charged on the premium and on the net present value of the rent. Our calculator only covers the purchase price or premium, so it won't give a complete figure for a lease with rent.
Is it really mixed-use?
Classification depends on the facts of the whole transaction. A home office, a large garden or a paddock usually isn't enough to make a home non-residential, and HMRC actively challenges weak claims. Get professional advice if you are unsure.