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Home Forums Patrick Cannon Does the 3% additional rate apply when a spouse buys a new residence? Reply To: Does the 3% additional rate apply when a spouse buys a new residence?

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Patrick
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Assuming that the couple are married or in a civil partnership then if the existing flat is sold on or within 3 years before the new acquisition the 3% is avoided. If the flat is retained but sold within 3 years after the acquisition then the 3% is charged initially but can be reclaimed.