First time buyer stamp duty land tax (SDLT) exemption

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Dear Her Majesty’s Treasury,

Consider the following scenarios:

1. If a residential property is bought in the same transaction by person A (e.g. the husband, who has previously owned a different property and so is not a first time buyer) and person B (a first time buyer, e.g. the wife) and they each will own a 50% share of the property, is person B eligible for first time buyer stamp duty land tax relief if their consideration paid for the 50% share of the property (e.g. taking on 50% of the mortgage) would otherwise attract stamp duty land tax? I don't believe person B would be eligible for first time buyer stamp duty relief as they are buying with a non-first time buyer.

2. If person A (e.g. the husband) buys a residential property first, and at a later date and in a different transaction person B (a first time buyer, e.g. the wife) buys 50% of the property off person A so that they each own a share of it, is person B eligible for first time buyer stamp duty land tax relief if their consideration paid for the 50% share of the property (e.g. taking on 50% of the remaining mortgage) would otherwise attract stamp duty land tax? In this case person B is not buying with person A in the transaction in question, but they would still own the same share of the property with a non-first time buyer. Does this affect whether they are eligible for the first time buyer SDLT exemption?

Yours faithfully,

Brian Harrison

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