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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 拢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 拢8,000,000 and the remaining consideration attributed to the farm buildings and farmland is 拢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. 拢8,000,000 divided by 13 is 拢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 拢4,000,000 is calculated using the non-residential rates. The tax due on the total transaction value of 拢12,000,000 should be apportioned to the 拢4,000,000 consideration.