Kieran, the question of whether a discretionary trust is appropriate for you is potentially a complex question and one that is beyond the scope of this forum I’m afraid. I would suggest that you seek detailed professional advice based on a full picture of your circumstances. You would be correct in thinking however that a residential property in a discretionary trust will not count against a purchase you may make for the purpose of the 3% additional charge.Just be careful that the charge does not apply to the trustees on their acquisition of the property.