219042 - Stamp Duty Land Tax (Answered)

Mrs Anne Main
To ask Mr Chancellor of the Exchequer, with reference to the new rates of stamp duty, under what category land will be sold if planning permission has been granted for both commercial and residential purposes.

Mr David Gauke

Undeveloped land is treated as non-residential property for stamp duty land tax (SDLT) purposes. The existence or otherwise of planning permission is immaterial.