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.
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 – £150,000 | 0% | £0 |
| £150,000 – £250,000 | 2% | £2,000 |
| £250,000 – £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 can produce substantial savings for landlords and investors.
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.
Key cases include Hyman v HMRC and Suterwalla v HMRC. Always seek specialist SDLT advice before claiming mixed-use rates. See our Mixed-Use Classification Cases for more detail.
Emma Richardson, MRICS
Chartered Surveyor & Property Tax Specialist
Emma Richardson is a RICS-qualified Chartered Surveyor with over 12 years of experience in UK property taxation. She founded Calculate My Stamp Duty UK to help buyers understand the complex world of property transaction taxes.