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Exemption from Stamp Duty query
ValentineJane1935
Posts: 1 Newbie
We are in the process of purchasing a property which is a second home however the house has an functioning toilet (the report we have had carried out states 'not functioning properly'). My question is are we exempt from paying Stamp Duty due to this? If any one has any information to help whether it be a message on here or a specific link explaining the exemption (preferable) this would be greatly appreciated. Many thanks in advance
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Comments
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Of course not! Assuming the property is in England, so the relevant stamp duty is stamp duty land tax, there is an authoritative statement of the law by the Court of Appeal in the Mudan case. https://caselaw.nationalarchives.gov.uk/ewca/civ/2025/799ValentineJane1935 said:We are in the process of purchasing a property which is a second home however the house has an functioning toilet (the report we have had carried out states 'not functioning properly'). My question is are we exempt from paying Stamp Duty due to this? If any one has any information to help whether it be a message on here or a specific link explaining the exemption (preferable) this would be greatly appreciated. Many thanks in advance2 -
SDLT_Geek said:
Of course not! Assuming the property is in England, so the relevant stamp duty is stamp duty land tax, there is an authoritative statement of the law by the Court of Appeal in the Mudan case. https://caselaw.nationalarchives.gov.uk/ewca/civ/2025/799ValentineJane1935 said:We are in the process of purchasing a property which is a second home however the house has an functioning toilet (the report we have had carried out states 'not functioning properly'). My question is are we exempt from paying Stamp Duty due to this? If any one has any information to help whether it be a message on here or a specific link explaining the exemption (preferable) this would be greatly appreciated. Many thanks in advance
I see the official HMRC guidance was quickly updated following the Mudan decision by the Court of Appeal:
https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm00385
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If that did exempt it then surely sellers would just take a hammer to the toilet(s), sell for £10k higher, advertising that the buyer would save the usual £20k stamp duty, though have to re-install the toilet.
(10/20k used for illustration)0 -
Get a building site toilet. Obvs....
The country, the people, need the tax income. I commend all who act patriotically!0
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