A residential house was purchased in Scotland for £500,000, as an additional property. The total amount of LBTT paid upon completion was £22,750. The property had been adapted for commercial use by the vendors: specifically, the vendors were operating a hairdressing salon business from the downstairs section of the house, and a tyre garage from the garage, with significant modifications made to the property to accommodate both businesses. Both businesses were bona fide commercial endeavours which ceased trading just before the property was marketed. We filed a claim on the basis that commercial rates of LBTT should have been paid on the property, rather than the residential rates the conveyancer applied to the purchase price, and won a refund of £9,250.

SDLT Paid - £22,750
SDLT Reclaimed - £9,250