SDLTM09556 - Use as business premises for the purposes of a qualifying property rental business FA03/SCH4A/Para5

Where the acquisition of a chargeable interest is exclusively for the purposes of using the property as business premises for a qualifying property rental business, the 17 percent higher rate charge will not apply to the transaction.  Instead, SDLT will be charged at the higher rates – see SDLTM09835 Higher rates for additional dwellings: purchases by companies and other non-individuals for more information.