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HMRC internal manual

Stamp Duty Land Tax Manual

Processing: Further guidance for completing forms SDLT1, SDLT3 and SDLT4: Further guidance for question 7 SDLT3, question 6 SDLT4, minerals or mineral rights reserved

This is question 7 on the paper SDLT3 and question 6 on the paper SDLT4, described as 4.6 if the option to show the question number has been selected on the HMRC online system or software from your IT supplier.

If there are any minerals or mineral rights reserved, enter the two digit code from the table below. If there are none, leave blank.

Mineral Code
   
More than one type shown below 01
Anhydrite 02
Barytes 03
Brickearth 04
Calcite 05
Chalk 06
Chert 07
Clay - ball 08
Clay - brick 09
Clay - cement 10
Clay - china 11
Clay - silica 12
Coal 13
Feldspar 14
Fireclay 15
Flint 16
Fluorspar 17
Fuller’s Earth 18
Granite 19
Gypsum 20
Ironstone 21
Lead 22
Limestone 23
Marl 24
Oil 25
Peat 26
Potash 27
Salt 28
Sand 29
Sand and gravel 30
Sandstone 31
Shale 32
Slate 33
Tin 34
Vein minerals 35
Other 36