Calculators
Stamp duty on commercial and mixed-use property
Offices, shops, farmland, a pub with living quarters: the separate tables each nation applies when a purchase is not purely residential.
Checked by Radif Partners · Editorial policy · How we calculate
Non-residential and mixed-use purchases have their own tables in each nation. In England and Northern Ireland, SDLT charges nothing up to £150,000, 2% up to £250,000 and 5% above, so a £400,000 shop with a flat above costs £9,500. Scotland’s LBTT uses 1% instead of 2% in the middle band, giving £8,500 on the same building. Wales has the widest nil band, £225,000, then 1%, 5% up to £1,000,000 and 6% beyond, which makes £7,750. None of the residential surcharges applies on these tables in SDLT: no 5% for a second property, no 2% for buyers abroad, and no 17% company rate. Since 1 June 2024, a single English purchase of six or more dwellings can also be taxed on this table. Returns follow the usual deadlines: 14 days after completion for SDLT and 30 days for LBTT and LTT.
More options: commercial property, company relief
Stamp Duty Land Tax · England and Northern Ireland
£4,500
1.5% of £300,000 · rule applied: Non-residential and mixed-use rates
| Portion | Rate | Tax |
|---|---|---|
| £0 to £150,000 | 0% | £0 |
| £150,000 to £250,000 | 2% | £2,000 |
| £250,000 to top | 5% | £2,500 |
Return and payment due within 14 days of completion.
Same purchase elsewhere in the UK
Three tables side by side
| Portion of the price | Rate |
|---|---|
| Up to £150,000 | 0% |
| £150,001 to £250,000 | 2% |
| Above £250,000 | 5% |
| Portion of the price | Rate |
|---|---|
| Up to £150,000 | 0% |
| £150,001 to £250,000 | 1% |
| Above £250,000 | 5% |
| Portion of the price | Rate |
|---|---|
| Up to £225,000 | 0% |
| £225,001 to £250,000 | 1% |
| £250,001 to £1,000,000 | 5% |
| Above £1,000,000 | 6% |
| Price | SDLT (England & NI) | LBTT (Scotland) | LTT (Wales) |
|---|---|---|---|
| £150,000 | £0 | £0 | £0 |
| £250,000 | £2,000 | £1,000 | £250 |
| £400,000 | £9,500 | £8,500 | £7,750 |
| £750,000 | £27,000 | £26,000 | £25,250 |
| £1,000,000 | £39,500 | £38,500 | £37,750 |
| £2,000,000 | £89,500 | £88,500 | £97,750 |
| £5,000,000 | £239,500 | £238,500 | £277,750 |
Up to about £1,075,000 Wales is the cheapest of the three, thanks to its £225,000 nil band. Scotland takes over from £1,076,000, and from £1,176,000 the Welsh 6% rate above £1,000,000 has wiped out the head start entirely, so the Welsh bill is higher than the English one too. Scotland stays a little below England at every price because its middle band is charged at 1%.
What counts as non-residential
The non-residential tables cover property that is not a dwelling, such as offices, shops and warehouses, and they also cover mixed purchases where a dwelling and non-residential property are bought together in one transaction, like a high-street unit sold with the flat above it. In that case the whole consideration goes through the non-residential bands; it is not split between two tables. Here is the £400,000 shop with its flat, band by band, under SDLT:
| Band | Amount in band | Rate | Tax |
|---|---|---|---|
| £0 to £150,000 | £150,000 | 0% | £0 |
| £150,001 to £250,000 | £100,000 | 2% | £2,000 |
| Above £250,000 | £150,000 | 5% | £7,500 |
| Total | £400,000 | 2.4% | £9,500 |
The same building would cost £10,000 as a house bought by someone with no other home, so the mixed-use table saves £500 even before any surcharge is considered. The category follows the property as it stands on the effective date, and your conveyancer states it on the return.
The six-dwelling rule in England and Northern Ireland
Multiple dwellings relief was abolished for SDLT from 1 June 2024. Investors buying six or more dwellings in a single transaction can still use the non-residential table instead of the residential rates and their surcharges. Below that number, a portfolio purchase is taxed on the residential bands, at the higher rates when the buyer already owns a dwelling.
No surcharges on these tables
HMRC’s rules for the 5% higher rates exclude mixed property, the non-resident surcharge applies only to residential purchases, and the 17% company rate is reserved for dwellings above £500,000. A company buying a £400,000 shop with a flat therefore pays the same £9,500 as a sole trader. The return deadline does not change: 14 days for SDLT, 30 days for LBTT and 30 days for LTT.
The calculator above covers the price paid for a freehold or for the assignment of an existing lease. Rent payable under a new lease is assessed separately and is not included in its result.