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HMRC internal manual

Stamp Duty Land Tax Manual

Scope: what is chargeable: land transactions: definition of non-residential property FA03/S116

FA03/S116(1) (@ defines non-residential property, by exclusion, as any land which does not come within the definition of residential property at FA03/S116(1)(a) to (c).

FA03/S116(3) specifies that a building used for the following purposes is non-residential property:

  • a residential home or other institution for children;
  • a hall of residence for students in further or higher education;
  • a home or other institution for persons in need of personal care due to old age, disability, past or present dependence on alcohol or drugs or past or present mental disorder;
  • a hospital or hospice;
  • a prison or similar establishment; or
  • a hotel or inn or similar establishment.

In these cases, FA03/S116(4) precludes any potential residential use being considered

In addition, FA03/S116(7) provides that, where six or more separate dwellings are the subject of a single transaction, this is treated as a non-residential property transaction.