Condition Eligibility Tool.
Hazards? Claim.

Use our assessment tool to determine if your property qualifies for a stamp duty rebate due to hazardous condition issues present at the time of purchase.

Based on the court case [2024] UKUT 00307 (TCC) involving Mr. and Mrs. Mudan and the Commissioners for His Majesty’s Revenue and Customs (HMRC), a property would be considered not suitable for use as a single dwelling if it possesses fundamental defects that render it uninhabitable and these defects cannot be remedied through repair or renovation without extensive reconstruction or demolition.

If your property meets this criteria, get in touch with us. We may be able to help, whether you’re currently buying this type of property or bought it within the last four years.

See your score at the bottom of the page.

This tool gives you a general idea of how hazardous a property might be. If the property scores over 100, there may be grounds to consider it as non-residential for stamp duty purposes due to hazardous condition issues at the time of purchase. The higher the score, the stronger the justification.

Remember, HMRC operates a “pay now, check later” policy. This means they check if the process was followed correctly. If it was, they’ll accept the case. However, sometimes they may investigate further to assess the legal basis of the case bu opening an ‘enquiry’.

If HMRC enquires on the case, you can either dispute it or pay the stamp duty they ask for, along with a small amount of interest.

It’s important to note that HMRC is unlikely to issue a penalty as long as your case is not abusive and you have a reasonable argument that the property was uninhabitable when purchased due to hazardous condition issues.

It’s legally arguable that properties with hazardous condition issues at purchase are not safe to live in and therefore not suitable as a dwelling. For more details on our legal arguments, please visit this page. (Link opens a new tab)

Based on the court case [2024] UKUT 00307 (TCC) involving Mr. and Mrs. Mudan and the Commissioners for His Majesty’s Revenue and Customs (HMRC), a property would be considered not suitable for use as a single dwelling if it possesses fundamental defects that render it uninhabitable and these defects cannot be remedied through repair or renovation without extensive reconstruction or demolition. The key characteristics of such a property include:

  1. Structural Unsoundness: The building is not structurally sound, with significant risks of collapse or failure. Examples include severely damaged foundations, collapsing walls, or a missing roof that compromises the building’s integrity.
  2. Presence of Hazardous Materials: The property contains hazardous materials (e.g., extensive asbestos contamination) that make it unsafe for occupancy and pose significant health risks. If the removal or remediation of these materials is impractical or impossible without demolition, the property is unsuitable.
  3. Irreparable Damage: The building has suffered damage that is beyond repair, such as severe fire damage, extensive rot, or other deterioration that cannot be fixed through normal repair and renovation efforts.
  4. Demolition Required: The only feasible option to make the property usable is complete demolition and rebuilding. If the existing structure cannot be salvaged or adapted for safe residential use, it is not suitable as a dwelling.
  5. Lack of Basic Facilities and Physical Integrity: The property lacks essential features that constitute a dwelling and cannot be restored without major construction work. This includes absence of floors, walls, roofs, plumbing, or electrical systems that are integral to making the building habitable.
  6. Dangerous to Occupy: The building poses immediate dangers that cannot be mitigated without fundamental alterations. This could be due to severe structural issues, environmental hazards, or other conditions that make occupancy unsafe.
  7. Not Capable of Being Made Suitable: Even with potential repair or renovation, the property cannot be made suitable for use as a dwelling because the required work goes beyond what is considered repair or renovation and enters the realm of new construction.

What HMRC Stamp Duty Land Tax
Rebate Can You Claim?

If your property meets one of the following conditions:

  1. Mixed Use: If your property includes both residential and non-residential elements (e.g., a shop with residential units above or an apartment with a gym or health facility in the building), the entire transaction can be assessed as non-residential for stamp duty purposes.
  2. Uninhabitable: If your property is deemed not suitable for use as a single dwelling if it possesses fundamental defects that render it uninhabitable and these defects cannot be remedied through repair or renovation without extensive reconstruction or demolition.

You may qualify for a stamp duty refund!

How the calculator works: It compares residential and non-residential stamp duty rates.

Stamp Duty Rebate Calculator

Our stamp duty calculator is designed to help you determine if you can claim overpaid stamp duty based on the property’s condition at the time of purchase.

Who Can Claim?

You may be eligible to claim a stamp duty rebate if:

  • Your property was not habitable due to condition hazards at the time of purchase.
  • You bought the property within the last four years.
  • The property is located in England or Northern Ireland.

If these conditions apply, you should likely have paid non-residential rates of stamp duty.

How It Works

Our calculator uses a specialised algorithm to:

  • Consider your specific situation.
  • Provide advice on whether pursuing a stamp duty claim is worthwhile.

Important Notes

  • Eligibility Criteria: Ensure your property meets the specific eligibility criteria as detailed in our eligibility tool.
  • Lease Agreements: Our calculator doesn’t account for lease agreements on properties. For these cases, use the government HMRC Stamp Duty calculator.

Disclaimer

While our tool can give you a general idea of what you might expect to reclaim, do not rely on it for actual stamp duty returns. For official calculations, use the government stamp duty calculator.

Calculate Your SDLT From Resi to Non-Resi or Mixed Use.

Calculate Your SDLT From Resi to Non-Resi or Mixed Use.

The calculator shows your possible stamp duty savings.

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