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Home Forums Patrick Cannon SDLT Refunds on Homes and the 3% additional rate of SDLT Reply To: SDLT Refunds on Homes and the 3% additional rate of SDLT

#790
Patrick
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I’m afraid you cannot get the main residence replacement exemption because you have not previously owned one so your only hope is to dispose of your buy to let before acquiring your new residence. This is harsh but is explained at 5.1 of my guide to the new 3% additional rate in the news section of my site. The only consolation is that the guy who designed this terrible new tax is out of a job and probably watching daytime TV.