When buying property in England, Stamp Duty Land Tax (SDLT) often represents a significant cost. One crucial distinction is whether a property is treated as purely residential or mixed‑use. Mixed‑use property includes both residential and non‑residential elements, such as a house with farmland, commercial buildings, or genuinely non‑residential land, and it is taxed at lower SDLT rates than residential property.

This makes mixed‑use classification attractive, but it is also an area closely scrutinised by HMRC. That was highlighted in HMRC v Christopher Brzezicki [2026] UKUT 00125, a recent Upper Tribunal decision. Mr Brzezicki bought a large house together with a fishing stream and an island and claimed the purchase was mixed‑use. While the First‑tier Tribunal initially agreed, the Upper Tribunal overturned that decision and ruled that the entire property was residential, because the stream and island formed part of the house’s “grounds” rather than being genuinely non‑residential land. Although the stream bred trout naturally, it was not being run on a commercial basis when the property was purchased.

The case shows that even unusual features like streams or separate parcels of land will not automatically create mixed‑use treatment. The key question is how the land is used and whether, in ordinary terms, it is part of the home.

Before relying on mixed‑use SDLT rates, get clear advice. We will be happy to assist you in this area!