Stamp Duty for House with multiple Annex

chris140266

Guys

I'm looking at purchasing a dwelling that has two attached  Annex. The house is being sold as one lot and will be my PPR.

The house and attached annexes  is also on one title deed . Each Annex currently has a separate council tax band. Therefore I would be paying three sets of council tax. One on the main house H, and B for an attached cottage, and C for a Flat.

As multiple Dwelling relief is no longer available, I take it that stamp duty willl be payable on the agreed price for the whole property (which contains two self contained Annexes) ?

Best regards

Chris

SDLT_Geek

chris140266 said:

Guys

I'm looking at purchasing a dwelling that has two attached  Annex. The house is being sold as one lot and will be my PPR.

The house and attached annexes  is also on one title deed . Each Annex currently has a separate council tax band. Therefore I would be paying three sets of council tax. One on the main house H, and B for an attached cottage, and C for a Flat.

As multiple Dwelling relief is no longer available, I take it that stamp duty willl be payable on the agreed price for the whole property (which contains two self contained Annexes) ?

Best regards

Chris

Is the property in England, so the relevant stamp duty is stamp duty land tax?

It seems quite likely from what you say that, if so, the extra 5% for additional dwellings will apply, because you might end up owning several dwellings at completion (assuming the different parts are self-contained enough to each count as a dwelling).

There are some complex issues here, it will partly depend on what other property interests (if any) you have.

There is some guidance from HMRC here: https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm09766 and https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm09766a and https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm09755