Stamp Duty Refund..... Help!!!

Bobble34

Hoping for some advice on whether we're able to claim back any stamp duty on our main residence.....

My wife and I both lived onsite at a school as part of our jobs (accommodation came with the role). 

Before marrying, we both purchased our own flats to rent out (as we wanted to be on the property ladder), Property A and B. My wife lived in Property A for a short period. 

When we married, we purchased a joint Buy to Let and paid additional Stamp Duty (Property C). 

Recently, we moved out of the school accommodation to purchase our first family house (Property D). This was, and is our main residence, however as the main residence that we were moving from was school accommodation, we were not selling anything to buy it. As a result we paid the additional rate Stamp Duty (which was on a much larger amount than the BTL properties).

We are now looking to sell Property A (which my wife briefly lived in). 

Is there any case for claiming back the additional rate Stamp Duty on our main residence?

Thanks for your advice and time 👍

Bookworm105

@SDLT_Geek

I may be corrected, but I don't think you can claim a refund as SDLT does not use the same exemption for work related accommodation as is used for CGT

bobster2

Bobble34 said:

Is there any case for claiming back the additional rate Stamp Duty on our main residence?

Can't see how. As you've explained - your purchase did not replace your main residence.

https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm09812

Where a purchaser previously lived in accommodation which they (or their spouse or civil partner) did not own, then moving out of this accommodation does not count as replacing their main residence

Or do you want to suggest that Property A was your wife's main residence at some point in the past?

user1977

As above, how long ago was Property A last your wife's main residence?

Otherwise no, you don't "replace" your main residence for SDLT purposes merely by moving out of the previous one, you need to sell it.

Bobble34

@bobster2 @user1977

Thanks for your reply. 

Yes, Property A was my wife's main residence for a short period until we moved in together. This was around 7 years ago. 

We then lived in accomodation tied to my job, however we didn't own this property as it was owned by the school. It was still our main residence for a number of years. We moved out of this to buy our current main residence (which we paid the big additional Stamp duty bill). 

Really appreciate your thoughts. 

user1977

You don't qualify for the relief by moving out of a non-owned main residence or by selling an investment property. If you moved into the investment property as your main residence before selling it then you'd qualify, but I doubt that would be seen as genuine.

Bookworm105

Bobble34 said:

Yes, Property A was my wife's main residence for a short period until we moved in together. This was around 7 years ago. 
 

you fail the "3 year occupation rule"
see para 4
SDLTM09800 - SDLT - higher rates for additional dwellings: Condition D - general - Para 3(6) Sch 4ZA FA2003 - HMRC internal manual - GOV.UK

SDLT_Geek

I am assuming (as are others posting here) that the home you bought recently (Property D) is in England, so the relevant stamp duty is stamp duty land tax.

I agree with the other comments saying that you cannot reclaim the extra SDLT paid on Property D by virtue of the upcoming sale of another property (Property A).  That is because you did not live in the other property as your only or main residence within the three years before the purchase of Property D, given that you had been living in work related accommodation for about seven years.