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HMRC internal manual

Stamp Duty Land Tax Manual

Seller’s Estate Agent Fees

Example 1

I agree to buy a house for £248,000 and to pay the seller’s estate agent fee. The contract for the sale and purchase of the house specifies that I have to pay the seller’s estate agent fee (including VAT) which amounts to £2,500.

The chargeable consideration given for the property is £250,500 (purchase price plus seller’s estate agent fee).