Stamp duty on building plot and contract to build new dwelling

I am due to purchase a building plot from a developer for £150,000 and sign a contract for the developer to build a house on the plot to our design on the same day . The build cost is approximately £600,000. Are these considered to be linked transactions for the purposes of SDLT or does the stamp duty only apply to the purchase price of the plot?

Hi,

This forum is for personal tax only. Please refer to:

Stamp Duty Land Tax

Thank you.