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HMRC internal manual

Stamp Duty Land Tax Manual

Relief for transfers involving multiple dwellings: meaning of "dwelling" FA03/SCH6B/PARA7

For the purposes of the relief a “dwelling” means a building or part of a building which is suitable for use as a single dwelling or is in the process of being constructed or adapted for such use.

Land that is, or is to be, occupied or enjoyed with the dwelling such as a garden or grounds (including any building or structure on such land) is taken to be part of the dwelling. This will usually be a question of fact depending on the individual circumstances of each case.

Land that subsists, or is to subsist, for the benefit of the dwelling is taken to be part of the dwelling. This applies to an interest in land which is not contiguous with the dwelling and its garden or grounds: for example, a separate lease of a garage in a block.

FA03/S116(2)-(5) apply to determine whether certain types of property are or are not dwellings.