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Exemption from Stamp Duty query

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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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  • SDLT_Geek
    SDLT_Geek Posts: 2,894 Forumite
    Seventh Anniversary 1,000 Posts Name Dropper
    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
    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/2025/799 
  • mybestattempt
    mybestattempt Posts: 480 Forumite
    100 Posts First Anniversary Name Dropper
    SDLT_Geek 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
    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/2025/799 

    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

  • saajan_12
    saajan_12 Posts: 5,063 Forumite
    Part of the Furniture 1,000 Posts Name Dropper Combo Breaker
    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)
  • theartfullodger
    theartfullodger Posts: 15,704 Forumite
    Part of the Furniture 10,000 Posts Name Dropper
    edited 25 July at 10:45AM
    Get a building site toilet.  Obvs....

    The country, the people, need the tax income.  I commend all who act patriotically! 
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