Stamp duty on outbuildings purchased 2019

dparry

Hi

I bought a house with outbuildings in 2019. The outbuildings aren't suitable for living in.

I've recently been targeted by ads for refunds on stamp duty on the outbuildings.

A quick bit of research suggests this should have been made with 12 months - correct? I am assuming the opportunity has long passed!

The conveyancing firm in question has fallen foul of the regulator.

Thanks in advance

user1977

What are the outbuildings? If they’re just for normal domestic storage etc ancillary to the house, I don’t see a stamp duty relevance.

SDLT_Geek

dparry said:

Hi

I bought a house with outbuildings in 2019. The outbuildings aren't suitable for living in.

I've recently been targeted by ads for refunds on stamp duty on the outbuildings.

A quick bit of research suggests this should have been made with 12 months - correct? I am assuming the opportunity has long passed!

The conveyancing firm in question has fallen foul of the regulator.

Thanks in advance

Was the property in England, so the relevant stamp duty was stamp duty land tax?

If the ads are suggesting the refund would be on account of multiple dwellings relief then:

(a)  From what you say the property would not have qualified.
(b)  As you say, there is a 12 month time limit to amend the return to claim the relief.

It is possible the ads are suggesting something else, such that the property should have been charged at non-residential rates of SDLT.  But there is a four year time limit for claiming overpayment relief.

Perhaps the angle is that it is too late to claim a refund from HMRC, but you should make a claim against your conveyancers?

dparry

Thanks. The buildings are stables. The conveyancers were closed by the regulator, but I'll see if there's a claim via the industry insurance scheme. Thanks.

user1977

dparry said:

Thanks. The buildings are stables. The conveyancers were closed by the regulator, but I'll see if there's a claim via the industry insurance scheme.

"Stables" as in ancillary horse-storage facilities for the house, or something else? Still not clear where any claim would arise.

SDLT_Geek

user1977 said:

dparry said:

Thanks. The buildings are stables. The conveyancers were closed by the regulator, but I'll see if there's a claim via the industry insurance scheme.

"Stables" as in ancillary horse-storage facilities for the house, or something else? Still not clear where any claim would arise.

Good points.  The property would still have counted as "residential" for SDLT if the stables were on the grounds of the house, for example if they were available for leisure uses for those living in the house.