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  • Stamp Duty Land Tax (SDLT)

    Stamp Duty Land Tax (SDLT) and its Welsh and Scottish equivalents are difficult to navigate. With multiple categories, levels of rates and constantly changing rules, it is difficult, but vital to get it right as it is in your best interests to minimise the amount of SDLT you’re required to pay.

    Pay less tax

    By reducing your Stamp Duty Land Tax (SDLT) liability you naturally will have less tax to pay!

    Enhanced negotiation

    You may feasibly offer more money to the vendor to secure your dream property safe in the knowledge that your SDLT liability will not shatter your wallet due to reliefs available!

    Improve cashflow

    By paying less tax you will have more cash available following purchase to make any improvements to your newly acquired property!

    ETC Tax can support your SDLT reclaim

    SDLT is charged on the transfer of land and buildings only. For some property transactions, there are several reliefs available for mitigating an SDLT liability, and there are also sensible approaches that may be taken to reduce the value of the land and buildings on which SDLT is ultimately due. Importantly, the aspects listed below may be applied after you have purchased the property.

    1. Multiple dwellings relief (MDR)

    MDR works as a relief from SDLT where the property to be purchased consists of two or more residential dwellings (i.e. a ‘granny annex’) or the substance of the transaction involves the purchase of multiple residential properties from the same or linked vendors. In such circumstances, the purchase consideration is averaged between the number of dwellings and therefore results in a lower SDLT liability.

    1. Mixed use property

    Where a property is purchased, either as a standalone unit or as multiple properties purchased pursuant to the same transaction, and there are a mixture of residential and commercial elements, it is possible to make an argument that the transaction is ‘mixed’ (between residential and commercial) and therefore the lower commercial rates of SDLT should apply to the overall purchase cost.

    1. Six or more residential purchases

    Where six or more residential properties are acquired as part of the same transaction, a taxpayer may elect to treat the total consideration for all properties concerned to be taxed under the lower commercial rates of SDLT.

    1. Dilapidated property

    Where a residential property is being purchased which is not suitable for habitation, it is possible to argue that the additional 3% surcharge now in effect in relation to purchases of second residential property, or a purchase of a residential property by a company, does not apply.

    1. Partnership transactions

    Transfers into and out of partnerships are subject to special SDLT rules and can result in a significant reduction to the potential SDLT liability. These rules are complex and rely on expert guidance in order to determine availability.

    1. Chattels exemption

    SDLT is only chargeable on the value of the property itself. By assigning the correct tax value (as opposed to tax cost) to the chattels included in the transaction, you are able to reduce your SDLT payable.

    1. Purchase of main residence

    The purchase of a second residential property (usually) attracts with it an automatic 3% levy to SDLT on top of the ‘ordinary’ rates. This can be particularly debilitating where the property purchased is intended to replace you existing main residence but there is a delay between selling the old one and purchasing the new one. Luckily, where the old residence is sold within 3 years of the purchase of the new one, this additional tax can be claimed back. There are also several nuances where the additional 3% does not apply in these circumstances in any event, which are often missed.

    Really appreciate your efforts regarding this, impressive considering I engaged you only 24 hours ago.  Thank you.

    Chris Teear

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    Please provide as much detail as possible in regards to the reason for your enquiry so our tax advisers can prepare and tailor their response to reflect your needs. We will endeavour to - respond / call you back - to discuss your enquiry and you will not be charged for this time.

  • This field is for validation purposes and should be left unchanged.