Section 116(3)(f) FA 2003 provides that a hotel, inn or similar establishment is not used as a dwelling for stamp duty purposes and so is not residential property. HMRC state at SDLTM00210 that:nn“Cases involving bed and breakfast establishments or guest houses will be treated on their own merits. However, a bed and breakfast (B&B) establishment which has bathing facilities, telephone lines etc. installed in each room and is available all year round would be considered non-residential, in line with s.116(3)(f) which states that “a hotel or inn or similar establishment” is not used a dwelling.”