Business tax – guidance

Stamp Duty Land Tax: reform of structure, rates and thresholds for non-residential land transactions

This guidance provides further details of the changes that are being made and how they will affect non-residential property transactions from 17 March 2016.



At Budget on 16 March 2016, the Chancellor of the Exchequer announced a change to the way Stamp Duty Land Tax is calculated for non-residential property transactions which complete on or after 17 March 2016. The reform does not affect purchases of residential property, or the charge on residential rents.