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An individual purchases a freehold estate consisting of a mansion, stable block and four acres of gardens together with twelve flats and houses for domestic and estate workers, farm buildings and fifty acres of farmland for £12,000,000.

The transaction is a relevanttransaction as it involves the acquistion of a total of 13 dwellings - the mansion, the flats and the houses. The mansion, stable block and gardens are treated as part of a single dwelling.

The consideration attributed to dwellings is £8,000,000 and the remaining consideration attributed to the farm buildings and farmland is £4,000,000.

The rate of tax on the dwellings consideration is set by the amount of that consideration, divided by the number of dwellings. £8,000,000 divided by 13 is £615,385. Tax should by calculated on this sum and then multiplied by 13. The non-resident rates of SDLT may be applicable if any purchaser is not UK resident. More information about the non-resident rates can be found at SDLTM09860.

As the farm buildings and farmland are non-residential property the rate of tax on the remaining consideration of £4,000,000 is calculated using the non-residential rates. The tax due on the total transaction value of £12,000,000 should be apportioned to the £4,000,000 consideration.