Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Stamp Duty Land Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

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 not a dwelling?

For the purposes of this provision a dwelling does not include the types of property set out in either FA03/S116(2) (which are normally treated as dwellings for SDLT purposes) or FA03/S116(3) (which are not normally treated as dwellings for SDLT purposes).

These are (FA03/S116(2))

  • residential accommodation for school pupils
  • residential accommodation for students (other than halls of residence for students in further or higher education)
  • residential accommodation for members of the armed forces,
  • an institution that is the sole or main residence of at least 90 per cent of its residents (and does not fall within any of paragraphs (a) to (f) of section 116(3) FA 2003).

(FA03/S116(3))

  • a home or institution providing residential accommodation for children
  • a hall of residence for students in further or higher education
  • a home or institution providing residential accommodation with personal care for persons in need of personal care by reason of old age, disablement, past or present dependence on alcohol or drugs or past or present mental disorder
  • a hospital or hospice
  • a prison or similar establishment
  • a hotel or similar establishment.