Introduction to Stamp Duty Land Tax: Rates of tax (SDLT) - FA03/S55
The rate of tax is a percentage of the chargeable consideration for the transaction, the amount being rounded down to the nearest pound.
Chargeable consideration is defined at SDLTM03700.
The percentage is determined by whether the land in question is entirely residential (see SDLTM00365) or is wholly or partly non-residential (see SDLTM00365) and by the amount of the chargeable consideration.
If a transaction is linked to another chargeable transaction the rate of tax is determined by reference to the sum of all linked chargeable transactions, unless multiple dwellings relief can be claimed. See SDLTM29900.
Transactions, which are linked can be reported on the same land transaction return and the purchasers will be treated as joint or common purchasers. See SDLTM30100.