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Guide only. This calculator is for England & Northern Ireland and gives an illustrative SDLT figure only. It is not tax advice. Rates and rules are, to the best of our knowledge, accurate as at 5 September 2025 and may change at short notice; we update the tool when changes are confirmed, but we cannot accept responsibility for any delay or the accuracy of the calculator. Please verify against the official GOV.UK guidance before relying on any figure.
Appropriate advice should be sought from your tax accountant or lawyer.
Unlike some calculators that collect personal details, this Stamp Duty Guide is designed purely to help you understand the likely tax across different scenarios. Please verify against GOV.UK before relying on any output: https://www.gov.uk/stamp-duty-land-tax/nonresidential-and-mixed-rates and https://www.gov.uk/stamp-duty-land-tax/residential-property-rates.
In the context of Stamp Duty Land Tax (SDLT) in England and Northern Ireland, non-residential property refers to any property that is not used as a dwelling (i.e., not a residential home where someone lives). This category includes a variety of property types, such as:
Commercial properties: Offices, shops, warehouses, factories, or retail units.
Agricultural land: Farmland or land used for agricultural purposes.
Forestry: Land primarily used for growing trees or timber production.
Mixed-use properties: Properties that combine residential and non-residential elements (e.g., a building with a shop on the ground floor and a flat above), where the non-residential portion is significant. (Note: The residential part may still attract residential SDLT rates if it’s a dwelling, but the overall classification can depend on the dominant use.)
Industrial properties: Buildings used for manufacturing or storage.
Key Characteristics:
Key Characteristics:
Not a dwelling: A property is considered non-residential if it is not designed or adapted for use as a place where someone typically lives (e.g., no kitchen or bathroom facilities for residential use).
SDLT Rates: Non-residential properties have different SDLT thresholds and rates compared to residential properties. As of September 13, 2025, the rates are:
0% on the portion up to £150,000
2% on the portion from £150,001 to £250,000
5% on the portion above £250,000
A +2% surcharge applies to non-UK residents (individuals or companies) purchasing non-residential property.
Exclusions: Properties bought with the intention of converting them into residential use (e.g., a barn conversion) may be treated differently depending on planning permissions and use at the time of purchase—consult HMRC guidance for such cases.
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