Which purchase-price bands does this estimate use?

For qualifying non-residential and mixed-use purchases in England and Northern Ireland, the purchase-price calculation uses 0% on the first £150,000, 2% on the next £100,000 and 5% above £250,000. The residential additional-property and non-UK-resident surcharges are not added to these non-residential bands. The residential comparator uses separate assumptions and is not a guarantee of a tax saving.

Does the result include lease rent, VAT or every company purchase rule?

No. This is a purchase-price or lease-premium illustration. A new lease can also attract SDLT on the net present value of rent, and chargeable consideration can include VAT. Linked transactions, reliefs and special company-purchase rules need a separate assessment. Scotland uses LBTT and Wales uses LTT rather than SDLT.

2026/27 · England & Northern Ireland

Mixed-Use Stamp Duty Calculator

Estimate the purchase-price SDLT for a property with genuine residential and non-residential elements, then compare a residential illustration. Enter the transaction price and buyer assumptions below.

The presets are illustrative transactions, not valuations. The result does not establish mixed-use status or include SDLT on lease rent. Property classification should be checked with your conveyancer before relying on a comparison.

Mixed-Use Benchmark Scenarios (2026/27 Rates):

Property Transaction Inputs

Section 55 & Schedule 4ZA Finance Act 2003 non-residential provisions.

Total Agreed Purchase Price (£)

Mixed-Use Property Configuration

Residential Comparison Settings (What if treated as residential?)

Additional Residential Property (5% HRAD Surcharge)Buyer already owns a residential property or is a limited company. Note: Table B mixed-use completely exempts you from this 5% surcharge!

Non-UK Resident Surcharge (+2%)Applies if purchasers are non-UK residents for SDLT purposes.

HMRC Commerciality Checklist (*Goodfellow* & *Brandts*)

HMRC strictly challenges aggressive mixed-use claims where non-residential elements are merely nominal or residential gardens. Ensure you satisfy genuine commercial criteria:

Active commercial lease or commercial trading at completionSeparate Non-Domestic / Business Rates rating assessmentIndependent commercial access / meters from residential unitSubstantive non-residential use (not mere hobby or paddock)

Mixed-Use SDLT Payable (Table B)Non-Residential Rates

Your Statutory Stamp Duty:

£22,000.00

Effective tax rate: 3.38%

You Save £33,000.00 (60.0%)

Compared to full residential purchase rate of £55,000.00.

Residential (with 5% HRAD):£55,000.00

Mixed-Use Exemption Benefit:0% Surcharge Applied

Table B Statutory Slices Breakdown (FA 2003 s.55)

Tax Band	Rate	Taxable Slice	Tax Due
£0 – £150,000	0%	£150,000.00	£0.00
£150,001 – £250,000	2%	£100,000.00	£2,000.00
Over £250,000	5%	£400,000.00	£20,000.00
Total Table B SDLT Payable:			£22,000.00

Robust Mixed-Use Evidential Trail

Your inputs demonstrate commercial tenancy, independent rates, and separate access, satisfying Tribunal standards against HMRC challenges.

Check the scope before using a comparison

On a qualifying £650,000 mixed-use purchase, the purchase-price illustration is £0 on the first £150,000, £2,000 on the next £100,000 and £20,000 on the remaining £400,000: £22,000 in total. These are marginal bands, not a flat 5% charge on the whole price.

Use the price including any VAT that forms part of the chargeable consideration. Obtain a separate assessment for lease rent, linked transactions, reliefs and special company purchases. Multiple Dwellings Relief was withdrawn for most transactions completing from 1 June 2024, subject to transitional rules; it does not decide whether a property is mixed-use.

Scope and source links checked 26 October 2026. The calculator provides an illustration, not a classification ruling or filing service.

Frequently Asked Questions

Clear answers based on official HMRC rules and statutory guidance.

Mixed-use property contains residential and non-residential elements, for example a genuine shop with a flat above. Classification depends on the facts at the effective date of the transaction. A garden, outbuilding or claimed business use does not automatically establish non-residential land. The calculator checklist is a planning prompt, not an HMRC determination; ask a conveyancer or tax adviser to assess the transaction.

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