SDLT on BTL serviced student accommodation?

by Readers Question

10:23 AM, 6th June 2017
About 3 years ago

SDLT on BTL serviced student accommodation?

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SDLT on BTL serviced student accommodation?

Can anyone tell me if one is exempt from the additional 3% SDLT levy on a new house we bought after the change last year?

We use it as a serviced accommodation to students providing breakfast and Dinner or just breakfast depending upon the students.

Does that exempt it from the SDLT surcharge?

If not what structure does?

What do you need to show HMRC as they are asking us for the 3%?

Many thanks.


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Neil Patterson

10:56 AM, 6th June 2017
About 3 years ago

Hi Nigel,

A mixed use or semi commercial property would not attract the additional surcharge such as a Holiday home or a bed and breakfast, but I have not run across this scenario before with a student property, which I am guessing is set up as an HMO in lay out?

The .Gov guidance is certainly not clear so I wouldn't know enough to go against what HMRC are saying.

"Non-residential property includes:

commercial property, eg shops or offices
agricultural land
any other land or property which is not used as a residence
6 or more residential properties bought in a single transaction

A ‘mixed use’ property is one that has both residential and non-residential elements, eg a flat connected to a shop, doctor’s surgery or office."

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