Mixed-Use Property (SDLT/LBTT/LTT)

A mixed-use property has a genuine non-residential component alongside the home — a flat above a shop, a house with commercially let grazing land, or a working office within the title. Where that element is real and not merely incidental, the purchase can be charged at the lower non-residential rates.

The difference between residential and non-residential rates can be substantial, so mixed-use is one of the more valuable — and most scrutinised — refund grounds. Tax authorities look closely at whether the non-residential use is genuine, so documentation matters.

This ground exists under SDLT, LBTT and LTT, though each authority applies its own tests. If your purchase had any commercial character, it is worth checking.