MIXED USE STAMP DUTY CALCULATOR · 19 May 2026
Mixed Use Stamp Duty Calculator
Work out SDLT, LBTT and LTT on mixed-use property purchases — a flat above a shop, a pub with accommodation, or land with both residential and commercial elements — using the official 2026 non-residential rate schedule.
What counts as a mixed-use property?
What HMRC means by mixed-use
A mixed-use stamp duty calculator helps determine the correct tax for properties that have both residential and non-residential elements on the effective date of completion. The classic example is a flat above a shop or pub, but mixed-use can also arise where a dwelling is sold together with separately-let commercial premises, a working farmyard with farmland, equestrian land with grazing licences, or a doctor's surgery with attached living accommodation. According to RICS guidance on SDLT mixed-use property, this classification can result in significant savings.
The crucial words are "on the effective date". HMRC's view (set out in the SDLT Manual at SDLTM00440–00480, and tested in cases like Ridgway v HMRC [2024]) is that the non-residential use must be genuine and present at the moment of completion. A short-lived commercial lease arranged shortly before exchange will not generally be enough.
If HMRC accepts that the property is mixed-use, the non-residential rate schedule applies to the entire consideration — there is no apportionment between the parts. This is usually cheaper than residential rates above about £250,000, but it is not automatic. Buyers who claim mixed-use treatment incorrectly can face penalties as well as the underpaid duty.
Source: GOV.UK SDLT: rates for non-residential and mixed land and property
Mixed-use stamp duty rates across the UK
Official 2026 rates from HMRC, Revenue Scotland and the Welsh Revenue Authority
Each UK nation has its own non-residential rate schedule. The same principle applies in all three jurisdictions: a mixed-use transaction is taxed at the non-residential rates on the whole consideration.
England & Northern Ireland — SDLT non-residential / mixed-use freehold rates
| Purchase price band | Rate | Tax on band |
|---|---|---|
| Up to £150,000 | 0% | Nil |
| £150,001 – £250,000 | 2% | £0 – £2,000 |
| Above £250,000 | 5% | £2,000+ |
Source: GOV.UK Stamp Duty Land Tax: non-residential and mixed rates.
Scotland — LBTT non-residential rates
| Purchase price band | Rate | Tax on band |
|---|---|---|
| Up to £150,000 | 0% | Nil |
| £150,001 – £250,000 | 1% | £0 – £1,000 |
| Above £250,000 | 5% | £1,000+ |
Source: Revenue Scotland non-residential LBTT rates.
Wales — LTT non-residential rates
| Purchase price band | Rate | Tax on band |
|---|---|---|
| Up to £225,000 | 0% | Nil |
| £225,001 – £250,000 | 1% | £0 – £250 |
| £250,001 – £1,000,000 | 5% | £250 – £37,750 |
| Above £1,000,000 | 6% | £37,750+ |
Source: GOV.Wales Land Transaction Tax non-residential property rates.
Example: £450,000 mixed-use purchase in England
Worked example using the calculator above
Imagine you buy a freehold property in England for £450,000 that comprises a ground-floor shop unit and a first-floor flat. If HMRC accepts the transaction as mixed-use, your SDLT is calculated as:
0% on the first £150,000 = £0. 2% on the next £100,000 (£150,001 to £250,000) = £2,000. 5% on the remaining £200,000 (£250,001 to £450,000) = £10,000. Total SDLT = £12,000, an effective rate of 2.67%.
At residential rates the same £450,000 purchase would attract £12,500 of SDLT (and considerably more if the additional-dwellings surcharge applied). The saving rises sharply at higher purchase prices — a £2 million mixed-use purchase pays £92,000 of SDLT against £153,750 on the residential schedule.
Evidence HMRC looks for
When mixed-use claims succeed and fail
HMRC examines mixed-use claims against the actual state of the property on the day of completion. The First-tier Tribunal has consistently held that you need to show real, sustained non-residential use — not a paper-only arrangement put in place to secure a lower SDLT bill.
Helpful evidence includes a current commercial lease with a genuine third-party tenant, business rates being paid on the non-residential part, planning consent for the commercial use, separate utilities and access, and physical features that make the non-residential area unsuitable for use as a dwelling. Where the only "non-residential" land is an ordinary garden, paddock or untenanted field that is part of the dwelling's grounds, HMRC will almost always treat the transaction as wholly residential.
If you are buying a property where mixed-use treatment is plausible but not clear-cut, take advice from a specialist SDLT solicitor or chartered tax adviser before completion. The calculator on this page shows the prize at stake — your adviser will tell you whether it is safely yours.
Mixed use stamp duty calculator FAQ
Common questions about mixed-use SDLT
What is a mixed-use property for stamp duty?
HMRC defines a mixed-use property as one that has both residential and non-residential elements on the effective date of the transaction — typical examples are a flat connected to a shop, a doctor's surgery with living accommodation, a pub with a residential flat, or a house bought together with separately let agricultural land or commercial buildings.
What rates apply to mixed-use stamp duty in England?
The non-residential / mixed-use SDLT rates for England and Northern Ireland are 0% up to £150,000, 2% on the slice between £150,001 and £250,000, and 5% on anything above £250,000. These rates apply to the entire purchase price — there is no apportionment between the residential and non-residential parts.
Do I pay the 5% additional-dwellings surcharge on a mixed-use purchase?
No. The 5% higher rate for additional dwellings does not apply to mixed-use transactions. The 2% non-UK resident surcharge also does not apply, unless Multiple Dwellings Relief is claimed.
Can a first-time buyer claim relief on a mixed-use property?
No. First-time buyer SDLT relief is only available on purely residential purchases. A mixed-use transaction is assessed at non-residential rates and the first-time buyer thresholds do not apply.
When is it worth claiming mixed-use treatment?
Mixed-use treatment usually produces a lower SDLT bill on properties priced above about £250,000, because the top non-residential rate is 5% rather than 5–12% on the residential schedule. HMRC scrutinises mixed-use claims closely — Ridgway v HMRC (2024) and similar Tribunal decisions confirm that there must be a genuine, sustained non-residential use of part of the property on the date of completion.
What about Scotland and Wales?
Scotland (LBTT) and Wales (LTT) use similar but distinct non-residential rate schedules. LBTT charges 0% to £150,000, 1% to £250,000 and 5% above £250,000. LTT charges 0% to £225,000, 1% to £250,000, 5% to £1m and 6% above £1m. The same rule applies — mixed-use is taxed entirely at the non-residential schedule.
Expert resources for mixed-use stamp duty
Professional guidance and further reading
For complex cases, consider professional advice from STEP-qualified advisers or members of the Chartered Institute of Taxation. The Law Society of England and Wales maintains directories of specialist property tax solicitors who can advise on mixed-use stamp duty calculator scenarios.
Mixed use stamp duty calculator - Free tool for calculating SDLT, LBTT, and LTT on mixed-use properties across the UK
Sources and methodology. SDLT non-residential and mixed-use rates from GOV.UK Stamp Duty Land Tax: rates for non-residential and mixed land and property. Scottish LBTT non-residential rates from Revenue Scotland. Welsh LTT non-residential rates from GOV.Wales. HMRC's published view on what qualifies as mixed-use is in the SDLT Manual SDLTM00440–00480. Rates verified 19 May 2026.