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Home › Forums › Patrick Cannon › When does the main residence exemption from 3% additional SDLT apply?
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.
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.
Many thanks.
Kind regards