Hi David, I do see your point. For the purposes of the higher rate of SDLT to be caught you would have to own a major interest in another “dwelling” at the end of the day of purchase of your new home. I do not believe that a mobile home is a “dwelling” for this purpose because the definition of “dwelling” in the SDLT legislation is framed in terms of a building which implies a structure that is attached to the land in such a way as to be a fixture and not a moveable chattel. Of course if the mobile home has been fixed to the land in such a way as to have become a permanent fixture then it is likely to have become a building for this purpose but assuming that you can hitch the home to a vehicle and tow it away without any significant modification then the home is unlikely to be regarded as a building so that it will not count as a dwelling.
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