Holiday park stamp duty (SDLT) calculator

How stamp duty works on a holiday park

A holiday park is a commercial trading business, not a dwelling, so SDLT is charged at the non-residential or mixed-use rates rather than the residential rates, and the residential additional-dwelling surcharge does not apply. The non-residential bands tax each slice of the price at its own rate: nil up to 150,000 pounds, 2 percent from 150,001 to 250,000 pounds and 5 percent above 250,000 pounds. On a 450,000 pound park that is 2,000 pounds on the slice to 250,000 pounds and 10,000 pounds on the 200,000 pounds above it, so roughly 12,000 pounds in total, an effective rate near 2.7 percent, far below the residential figure.

The slice breakdown above is generated on the residential rates the wider tool uses, so it overstates the likely commercial bill and should be read as a conservative ceiling rather than the figure you will pay. The effective rate equals total SDLT divided by price multiplied by one hundred. Always confirm the exact commercial or mixed-use position with your solicitor, who will also handle any reliefs and the treatment of any owner's accommodation on site.

An important note on jurisdiction

These rates apply to England and Northern Ireland only. Scotland uses Land and Buildings Transaction Tax, or LBTT, and Wales uses Land Transaction Tax, or LTT, each with their own non-residential thresholds and rates. The figures here are a guide for budgeting and should be confirmed with a solicitor. Once you have the tax budgeted, size the deposit and monthly cost with our holiday park mortgage calculator.

Worked example

On a 450,000 pound holiday park bought as a trading business, the first 150,000 pounds is taxed at nil, the next 100,000 pounds at 2 percent which is 2,000 pounds, and the remaining 200,000 pounds at 5 percent which is 10,000 pounds. The commercial SDLT is about 12,000 pounds, an effective rate near 2.7 percent, well below a residential bill on the same price. We always tell buyers to set this cash aside alongside the deposit and confirm the exact figure with their solicitor before exchange.