In addition to the fees, there are various taxes that could be charged just as with any normal property purchase.

Stamp duty land tax
On the purchase of commercial property into a SIPP stamp duty land tax is payable just as in the case of any other purchaser.  The tax is payable based on the value of the property at the following current rates:

Property value	Percentage
Up to £150,000	nil
£150,001 - £250,000	1%
£250,001 - £500,000	3%
£500,001 and above	4%

 
Land Registry fees
Although not a tax, properties need to be registered at the Land Registry following acquisition and set out below is a table of current  Land Registry standard fees, again based on the value of the property:

Value or amount	Fee (£)
0   - 50,000	40
50,001   - 80,000	60
80,001   - 100,000	100
100,001 - 200,000	150
200,001 - 500,000	220
500,001 - 1,000,000	420
1,000,001 and over	700

VAT
Some properties are VAT elected so VAT has to be paid on the purchase price - this is a complex area. But if a property is VAT elected, the normal rules apply and there are no special exemptions for SIPPs. It is also worth noting that if VAT is actually paid, it gets added on to the purchase price of the property and stamp duty land tax is calculated on the combined amount. This is particularly detrimental if the addition of VAT increases the value of the property above one of the stamp duty land tax percentage thresholds.