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HMRC internal manual

Stamp Duty Land Tax Manual

From
HM Revenue & Customs
Updated
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Example: P buys a hotel for £3 million

P buys a hotel for £3 million. It had previously been a single dwelling and P intends to restore it as a family home.

Table B applies and the rate is 4 per cent. S116(4) says that any building listed in S116(3) is not residential even if it is suitable for residential use. S116(3) includes ‘hotel or inn or similar establishment’.