Home 2025 › Forums › Patrick Cannon › When does the main residence exemption from 3% additional SDLT apply? This topic has 2 replies, 1 voice, and was last updated 15th April 2018 at 10:25 am by Jane Marks. Viewing 3 posts - 1 through 3 (of 3 total) Author Posts 24th June 2016 at 5:04 pm #779 Reply Jane MarksGuest A has BTL properties. A moves in with B and marries him they live together in B’s property in his sole name. B sells the property and they purchase a larger home in joint names. Please advise if the exemption of replacing main residence will come into effect. 27th June 2016 at 11:58 am #780 Reply PatrickGuest Yes this will be ok. Are you worried about para 2(3) which applies the tests to each spouse and A did not own the home being sold? If so I think you will be ok because para 3(6)(b) refers to the purchaser or their spouse selling the old dwelling. 27th June 2016 at 2:49 pm #781 Reply Jane MarksGuest Many thanks. Kind regards Author Posts Viewing 3 posts - 1 through 3 (of 3 total) Reply To: When does the main residence exemption from 3% additional SDLT apply? Your information: Name (required): Mail (will not be published) (required): Website: Reply: Please tick to confirm that you're happy for your email to be stored. Your email will not be used for marketing purposes. Submit