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Where Taxpayers and Advisers Meet

Stamp duty & mobile home

DavidJohns
Posts: 2
Joined: Sun Sep 09, 2018 4:12 pm

Stamp duty & mobile home

Postby DavidJohns » Sun Sep 09, 2018 4:25 pm

I currently reside in a mobile home which I own. If I purchase a bricks and mortar property whilst I still own the mobile home would I be liable to pay the standard rate of stamp duty on the new purchase, or the second property rate? I'm hoping that the mobile home doesn't count as "property" as such, so I wouldn't own two properties as such. I am aware that stamp duty is not payable at all if a mobile home is purchased as a second home...but I'm doing the opposite to that, which is unusual.

SDLT Geek
Posts: 159
Joined: Sun Apr 30, 2017 5:45 pm

Re: Stamp duty & mobile home

Postby SDLT Geek » Mon Sep 10, 2018 10:31 pm

So long as the mobile home remains “mobile” then it would not “count against” you for the purposes of the higher rates of SDLT, so only normal rates of SDLT should apply to your bricks and mortar purchase.

It would be different if the mobile home has become so attached as to become “part of the land”. See https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm10023

DavidJohns
Posts: 2
Joined: Sun Sep 09, 2018 4:12 pm

Re: Stamp duty & mobile home

Postby DavidJohns » Sat Sep 15, 2018 11:03 am

Thanks for that. Just trying to get my head around the "residential property" aspect of it all. Although residential, it would appear that the mobile home [which has not become permanent] would not be registered as property on any land registry data. So, owning a mobile home and a bricks & mortar property should imply only one property is owned with regard to SDLT.


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