SDLT and stamp duty: archived disadvantaged areas relief mixed-use guidance
Archived SDLT guidance
This HMRC page does not provide a current stamp duty rule. It is archived because the disadvantaged areas relief legislation changed.
- Do not use it for a current SDLT claim.
- Historic cases need the law in force at the time.
- Mixed-use questions turn on dated property evidence.
Scroll down for the full analysis.
Read the original guidance here:
SDLT and stamp duty: archived disadvantaged areas relief mixed-use guidance
SDLT and stamp duty: archived mixed-use relief guidance
This HMRC page cannot tell you whether you get a stamp duty saving today. HMRC archived it because the law changed. It may matter only when checking an old SDLT purchase.
What this rule is about
The page heading identifies disadvantaged areas relief, sometimes called DAR. DAR was a former SDLT relief. The current consolidated legislation records the repeal of the relief provision.
That is the key point. An archived manual page is not a current tax rule.
What the official source says
The supplied HMRC page says only: “Page archived – change in legislation”; it does not explain the old rule for a property that included both a home and other land. That omission matters.
- HMRC has marked this manual page as archived.
- The page gives no live test for mixed-use property.
- HMRC guidance is not the law.
What this means in practice
For a current purchase, apply the law in force on its completion date rather than using this archived page to seek a current SDLT saving. Do not use this page for that purpose.
- Check the date of the purchase first.
- For an old purchase, find the legislation then in force.
- Check whether special transition rules applied.
How to analyse it
For a historic DAR question, begin with the legal version in force at the time, before considering the property facts or relying on an estate-agent label. Start there. Then work through the property facts.
- Identify every parcel, building and right included in the sale.
- Check how each part was used at completion.
- Look for separate occupation, agreements and access rights.
Example
Lucy is reviewing an old purchase of a house with a field. The archived page does not decide whether DAR applied. Lucy would need to obtain the old legislation, examine the transfer plan and gather evidence of the field’s use at that time before answering the question. She must establish the facts.
Why this can be difficult in practice
This is fact-sensitive. A field, outbuilding or track may have served the home, while another use, arrangement or access pattern may instead have given it a separate role. The facts decide that issue. The archived page does not preserve enough detail to settle that question.
- A single sale does not prove all land had the same character.
- A later use may not show how land was used at completion.
Key takeaways
- This is an archived SDLT page.
- DAR is not a current relief in the supplied legislation.
- Old mixed-use cases need dated legal and property evidence.
Technical analysis
For advisers, and for anyone who wants to check the law behind this page. You do not need this section to understand the guidance above.
Legislation
- FA 2003 section 57 — former disadvantaged areas relief now repealed
Official guidance
The pages below are HMRC’s guidance. Guidance is not law. It sets out how HMRC reads the legislation, and it is not binding on you, on a tribunal or on a court. Where guidance and the legislation differ, the legislation wins. HMRC can also change or withdraw guidance, and it may not cover your facts.
Where this is not settled
- The supplied archived page does not preserve the former mixed-use test in Schedule 6 paragraph 6.
- The applicable historic version of the legislation and any transitional rules must be verified before reaching a conclusion on an old purchase.
- Whether land was part of a home or had a separate use depends on the facts at the time.
Evidence you would need
This kind of case is decided on the facts of the individual property. These are the records that usually settle it, and the ones an adviser would ask you for.
- Signed contract, transfer and completion statement — what property and rights were bought, and when
- Land Registry title and filed plan for each parcel — the legal boundaries, separate land and rights included
- Dated sales particulars, photographs and marketing emails — how the house and extra land were described when sold
- Historic aerial photographs and maps — the layout, access and visible use of each area
- Planning history and lawful-use records — permissions, restrictions and the recorded use of land or buildings
- Grazing, farming, forestry or other occupation agreements — whether another person had a real and separate right to use land
- Council tax and business rates records — how the property was recorded, though this is not decisive
- Records of who used and controlled each part at completion — whether the land served the home or another separate purpose
Explore this with an AI
Readers often want to test their own situation. Copy the prompt below into ChatGPT, Claude or Gemini. It hands the model the actual legislation for this page rather than letting it answer from memory, and tells it to be explicit about what is uncertain. What comes back is information, not advice – check it against the links above.
I am researching UK Stamp Duty Land Tax (SDLT), which applies in England and Northern Ireland. MY QUESTION SDLT and stamp duty: archived disadvantaged areas relief mixed-use guidance [Replace this with your own situation: what you are buying, the price, the dates, who the buyer is, and what you plan to do with the property.] THE LAW THIS TURNS ON - FA 2003 section 57 - former disadvantaged areas relief now repealed https://www.legislation.gov.uk/ukpga/2003/14/section/57/2025-11-17 Guidance page from HMRC on this topic (guidance, not law): https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm00370 HOW I WANT YOU TO ANSWER 1. Work from the legislation above. Read it before answering. Guidance from HMRC is its view of the law, not the law, and does not bind a tribunal or a court. 2. Tell me what the rule actually requires, in plain English. 3. Tell me which facts decide the answer, and which facts would change it. 4. Tell me what evidence I would need to support the position. 5. Be explicit about anything unsettled or fact-sensitive. Do not guess. 6. Your training data has a cutoff and SDLT rates and reliefs change at fiscal events. Say so if you are not sure the law is current. POINTS ALREADY KNOWN TO BE UNCERTAIN ON THIS TOPIC - The supplied archived page does not preserve the former mixed-use test in Schedule 6 paragraph 6. - The applicable historic version of the legislation and any transitional rules must be verified before reaching a conclusion on an old purchase. - Whether land was part of a home or had a separate use depends on the facts at the time. Do not give me a conclusion you cannot support from the provisions above.
Legislation links show Finance Act 2003 as it stood on 2025-11-17. The law may have changed since, and the rules that apply are those in force on the date of your transaction. The official guidance this page is based on is here.
This page was last updated on 31 August 2026
Useful article? You may find it helpful to read the original guidance here: SDLT and stamp duty: archived disadvantaged areas relief mixed-use guidance
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