Stamp Duty Land Tax help

[Nic]

Ok getting a plot ( part of a garden , if that makes a difference) in order to build our two bed house ( no buildings there at the moment and there is planning agreed for a small house . 
how what is the correct way to deal with the SDLT as solicitor states they cannot advise on the tax for land purchase non residential or residential etc 

thanks 

[nod]

From memory Up to 150k is exempt

[Pendicle]

https://www.gov.uk/stamp-duty-land-tax
Im in Scotland and we were advised it was treated the same banding as purchase of house when we were looking, we got lucky and purchased uninhabitable house and paid 0 stamp duty but was told to keep an amount handy incase it was challenged later.

[Temp]

Assuming it is definitly all garden and not mixed or agricultural...

 

This is from 2020 so might be dated..

 

https://www.herrington-carmichael.com/sdlt-treatment-of-garden-land/

 

Quote

If land is considered to the [be] ‘residential’ then the buyer is potentially liable for a maximum SDLT rate of 15% on the “top slice” of the property’s value (including an additional 3% second home surcharge).

 

 

Quote

– If buying land from the ‘garden or grounds’ from the homeowner, but not the dwelling itself (i.e.- this is retained by the homeowner), the residential rates will apply, however there will NOT be any 3% surcharge if the dwelling is not also being purchased.

And..

Quote

In the past it has been considered that if the garden land is fenced prior to completion then it couldn’t be considered to be part of the ‘garden’ anymore and therefore would no longer be considered to be a residential transaction – however HMRC have made it clear that their view is that if garden/grounds are sold separately from the dwelling, the acquisition by the developer will be treated as residential irrespective of whether that part of the garden/grounds has been fenced/walled off or otherwise made physically inaccessible to the seller. This would apply where the developer purchases the garden land directly from the owner of the house.