Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: what is a ‘higher threshold interest’? FA03/SCH4A/PARA1
A higher threshold interest is an interest in a single dwelling where the consideration attributable (on a just and reasonable basis) to that interest is greater than the higher rate threshold.
An ‘interest in a single dwelling’ means so much of the subject-matter of a chargeable transaction as consists of a chargeable interest in or over a single dwelling (together with appurtenant rights).
‘Appurtenant rights’ means any rights or interests appurtenant or pertaining to the chargeable interest, that are acquired with it.