SDLT Bulk Purchase Mixed Use

[blueocean]

I'm planning to purchase a mixed used residential and commerical property with two shops and two flats. The two shops and one of the flats are part of the freehold and the other flat is on a seperate lease. So in effect this transaction is made up of a mixed use freehold property and a leasehold residential property. In the budget it was announced that bulk purchases of residential properties would be subject to SDLT at their mean value (minimum SDLT rate of 1%). Does anybody know if this applies if one of the properties is mixed use? The total cost of the whole transaction (about £310,000) will take me into 3%, but I am hoping the new rules will mean that the residential elements are only liable for 1% and I would pay 3% on the commercial element.

[section 44]

You apportion so yes, as you suggest.