Stamp duty on mixed-use property
A shop, surgery or office with a flat, in England or Northern Ireland, price by price.
How much stamp duty is there on mixed-use property?
As of October 2026, mixed-use property in England or Northern Ireland, such as a shop with a flat above, pays the non-residential rates on the whole price: 0% to £150,000, 2% to £250,000 and 5% above. On £400,000 that's £9,500, against £10,000 for a home mover and £30,000 at the second-home rates.
Updated
The price for the freehold, or for an existing lease you're buying. Include VAT if VAT is charged on the sale.
The SDLT on this purchase
Enter the price to see the tax, worked out band by band.
Buying this property in England? We'll introduce you to an independent SRA-regulated conveyancing solicitor, who sends you their own quote. (Not for Northern Ireland, where solicitors are regulated by the Law Society of Northern Ireland.)
Get a conveyancing quoteMixed-use stamp duty at each price
| Price | Mixed-use | Home mover (residential) | Second home (higher rates) |
|---|---|---|---|
| £200,000 | £1,000 | £1,500 | £11,500 |
| £300,000 | £4,500 | £5,000 | £20,000 |
| £400,000 | £9,500 | £10,000 | £30,000 |
| £500,000 | £14,500 | £15,000 | £40,000 |
| £750,000 | £27,000 | £27,500 | £65,000 |
| £1,000,000 | £39,500 | £43,750 | £93,750 |
| £1,500,000 | £64,500 | £93,750 | £168,750 |
Above £925,000 the residential main rate climbs to 10% and then 12%, while the non-residential rate stays at5%, so the gap widens with the price.
What makes a property mixed-use?
It needs a genuine non-residential part bought in the same transaction: commercial premises, such as a shop or office, or land that isn't the garden or grounds of the home, such as a working farm. A flat above a shop is the standard example. Buying six or more homes in one transaction is also taxed at the non-residential rates (GOV.UK). The higher rates for additional homes and the non-UK resident surcharge apply to residential property only (Schedule 4ZA, Schedule 9A). If VAT is charged on the commercial part, stamp duty is worked out on the price including VAT (Finance Act 2003, Schedule 4, paragraph 2). Multiple Dwellings Relief was abolished for transactions that complete, or are substantially performed, on or after 1 June 2024; a purchase whose contract was exchanged on or before 6 March 2024 can still qualify (GOV.UK, SDLT reliefs).
Why HMRC checks mixed-use claims
Because the saving can be large, a home claimed as mixed-use because of a paddock, woodland or right of way needs care. HMRC's manual (SDLTM00440) sets out how it decides what counts as garden or grounds, and says that land which is the garden or grounds of a home counts as residential.
Buying a home? See the stamp duty calculator for England. A wholly commercial purchase? See the commercial stamp duty calculator.
Questions
What is the stamp duty rate on mixed-use property?
What counts as mixed-use property?
Does a large garden, paddock or woodland make a house mixed-use?
Is mixed-use stamp duty cheaper than residential?
Can I still claim Multiple Dwellings Relief?
Is VAT included in the price for stamp duty?
Sources
- GOV.UK: SDLT rates for non-residential and mixed land and property
- GOV.UK: SDLT residential property rates
- HMRC SDLT Manual SDLTM00440: garden or grounds
- GOV.UK: SDLT reliefs (Multiple Dwellings Relief withdrawn from 1 June 2024)
Rates checked against these sources on 30 October 2026. Updated . This is a calculation, not legal or tax advice: Instrukt is not a law firm or a tax adviser.
Buying, selling or remortgaging in England or Wales?
For a home in England or Wales, tell us about it and we'll introduce you to an independent SRA-regulated solicitor, who sends you their own quote before you commit to anything.
Get introduced to a conveyancing solicitorBuying in Northern Ireland? Conveyancing there is done by solicitors regulated by the Law Society of Northern Ireland; Instrukt can't introduce one.