Mixed-Use Property SDLT Calculator
Calculate stamp duty using commercial rates for properties with both residential and non-residential elements. Compare savings against residential rates.
Mixed-use rates top out at 5%. Residential goes to 12%
A flat above a shop, a farm or a house with land can qualify. A specialist checks whether yours does.
Property Price
Mixed-Use SDLT
£14,500
Residential SDLT
£15,000
You Save
£500
Mixed-use classification saves you £500 vs standard residential rates. If buying as an additional property, the saving is £25,500 (no 5% surcharge applies to mixed-use).
Mixed-Use Band Breakdown
| Band | Rate | Tax |
|---|---|---|
| £0 to £150,000 | 0% | £0 |
| £150,000 to £250,000 | 2% | £2,000 |
| £250,000 to £500,000 | 5% | £12,500 |
| Total | £14,500 | |
What Is Mixed-Use Property?
A mixed-use property contains both residential and non-residential elements. Under SDLT rules, if any part of the property is non-residential, the entire purchase is treated as non-residential and benefits from the lower commercial rates.
Crucially, the 5% additional property surcharge does not apply to mixed-use purchases, which is where most of the saving comes from. On a £500,000 purchase that is £14,500 at mixed-use rates against £40,000 for an additional residential property, a saving of £25,500. Measured against a standard residential purchase with no surcharge the gap is far smaller, £14,500 versus £15,000.
For a detailed guide, see our Mixed-Use Property Complete Guide.
Rate Comparison Table
| Price | Mixed-Use | Residential | Residential + 5% | Saving (vs additional) |
|---|---|---|---|---|
| £250,000 | £2,000 | £2,500 | £15,000 | £13,000 |
| £400,000 | £9,500 | £10,000 | £30,000 | £20,500 |
| £500,000 | £14,500 | £15,000 | £40,000 | £25,500 |
| £750,000 | £27,000 | £27,500 | £65,000 | £38,000 |
| £1,000,000 | £39,500 | £43,750 | £93,750 | £54,250 |
Common Mixed-Use Examples
Flat above a shop
The most common mixed-use property. The commercial shop element below qualifies the entire purchase for commercial rates.
Farmhouse with agricultural land
Agricultural land is non-residential. A working farm with a farmhouse is typically mixed-use.
Pub with accommodation
A public house or restaurant with an attached flat or living quarters for the landlord.
Surgery or clinic with flat
Medical, dental, or veterinary premises with attached residential accommodation.
HMRC Scrutiny
Mixed-use claims are actively challenged
HMRC has successfully challenged claims where the non-residential element was minimal or incidental. Properties with large gardens, paddocks, or orchards that serve no genuine commercial purpose have been reclassified as purely residential.
In Hyman v HMRC the Court of Appeal sided with HMRC, holding that a large garden and meadow still formed part of the grounds of the dwelling and so were residential. Taxpayers do sometimes win: in Suterwalla v HMRC the Upper Tribunal dismissed HMRC's appeal and allowed mixed-use treatment for a paddock that was physically separate from the garden and let for grazing. The difference is whether the non-residential element is genuinely separate and commercially used. Always seek specialist SDLT advice before claiming mixed-use rates. See our Landmark Stamp Duty Cases for more detail.
Reviewed by
Julie White
ACAStamp duty specialist since 1999Stamp Duty Land Tax Specialist
ACA and Tax Adviser with a career spanning nearly four decades, specialising in stamp duty planning and advisory work since 1999.