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2nd home stamp duty

Hello everyone. wondered if i can get some advice. I own a property myself and would like to buy one with my partner and we would move into it making the new one our main residence. I will be renting the old one out (and paying tax on any income myself).
The property we intend to buy is my second one but will be the only one my partner owns. Are we still liable to SDLT at the 2nd home rate for 100% of the purchase price or is it just on my portion of the purchase? We are not married and have owned and sold a propery together many years ago. Thanks!

Comments

  • G_M
    G_M Posts: 51,977 Forumite
    Part of the Furniture 10,000 Posts Name Dropper Combo Breaker
    One of the joint owners (you) will be a 2nd home owner (and not eligible for discounting that, as not disposing of current main residence).


    Therefor the new purchase will be subject to the additional 3% on the full purchase price.
  • SDLT_Geek
    SDLT_Geek Posts: 3,045 Forumite
    Eighth Anniversary 1,000 Posts Name Dropper
    Please tell us more about the property you owned together and sold many years ago.

    Did you live in it? If so for how long?

    When did you sell it? Was that before or after you bought the one you live in now?
  • SDLT_Geek
    SDLT_Geek Posts: 3,045 Forumite
    Eighth Anniversary 1,000 Posts Name Dropper
    Here is a link to a prototype online tool designed to take you step by step through the issues as to whether the higher rates of stamp duty land tax apply to a property transaction involving additional properties, second homes or a purchase by a company: https://goo.gl/forms/hlDDDgK1EOK2dm583 It should help you work out if the 3% surcharge to SDLT applies to your purchase.
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