Glossary · UK
What is Uninhabitable Dwellings (SDLT)?
An argument that a derelict or uninhabitable property should not count as "residential" for SDLT purposes.
Full Definition
Buyers of a severely derelict or structurally unsound property have sometimes argued it should not be treated as a "dwelling" for Stamp Duty Land Tax purposes, meaning the lower non-residential rates (and no additional-property or non-resident surcharge) would apply instead of residential rates. HMRC has successfully challenged many such claims in tribunal cases where the property, though needing renovation, was still capable of being lived in or was suitable for renovation without demolition, so this is a narrow and frequently disputed area rather than a routine relief, and specialist SDLT advice is essential before relying on it.