Stamp Duty Land Tax: corporate bodies
Source: gov.uk (2025-05-02)

Stamp Duty Land Tax rates for certain corporate bodies.

There was a different rate for corporate bodies before 31 October 2024 (https://www.gov.uk/government/publications/rates-and-allowances-stamp-duty-land-tax).

Stamp Duty Land Tax (SDLT) is charged at 17% on residential properties costing more than £500,000 bought by certain corporate bodies or ‘non-natural persons’. These include:
- companies
- partnerships where one or more of the partners is a company
- collective investment schemes
The 17% rate does not apply to residential property bought by a company that is acting as a trustee of a settlement.

These bodies may also need to pay Annual Tax on Enveloped Dwellings (https://www.gov.uk/guidance/annual-tax-on-enveloped-dwellings-the-basics).

Relief from the 17% higher rate charge

Relief may be available if the property is:
- used in a property rental business (https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm09555)
- bought by a property developer or trader (https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm09560)
- used in a trade involving making the property available to the public (https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm09590)
- bought by a financial institution (https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm09615) in the course of lending
- occupied by employees of the purchaser (https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm09620)
- a farmhouse (https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm09640)
- bought by a qualifying housing co-operative (https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm09651)
You must meet the conditions that apply for each relief.

The ‘Homes for Ukraine’ Sponsorship Scheme and relief from the 17% higher rate charge

If you already qualify for relief from the higher rate of SDLT, you will continue to qualify for the relief if the property is occupied by individuals granted entry into the UK under the Homes for Ukraine Sponsorship Scheme. This also includes where individuals later transfer to the Ukraine Permission Extension Scheme.

Relief will not be withdrawn if either:
- the property is occupied by people under either of those schemes
- you’re taking steps, without delay, to use the property as part of those schemes
Find out more about relief for the ‘Homes for Ukraine’ Sponsorship Scheme (https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm09652) and withdrawal of relief and the ‘Homes for Ukraine’ Sponsorship Scheme (https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm09656).

Additional surcharges

There is a 5% surcharge on residential properties bought by companies. Find more information about higher rates of Stamp Duty Land Tax (https://www.gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property).

There is also a 2% surcharge on residential properties in England and Northern Ireland bought by non-UK residents on or after 1 April 2021. The 2% surcharge applies on top of all other residential rates of SDLT including the 5% higher rate surcharge.

More information is available on the rates for non-UK residents (https://www.gov.uk/guidance/rates-of-stamp-duty-land-tax-for-non-uk-residents).