SDLTM09764 | SDLT - higher rates for additional dwellings: joint purchasers - Para 2(3) Sch 4ZA FA2003

Where a transaction is entered into by joint purchasers, the higher rates will apply if the transaction would be a higher rates transaction for any of the purchasers considered individually.

In addition, the transaction will be chargeable at higher rates if the spouse (or civil partner) of any of the joint purchasers would meet each of conditions A to D if they were themselves a purchaser. Further details of conditions A to D can be found from SDLTM09770 onwards.

These tests apply whether an interest in a dwelling is purchased as joint tenants or tenants in common. It does not matter how small the interest of any particular purchaser is, the test is applied in the same manner.

Where an individual (who is not a spouse or civil partner of any purchaser) is one of the purchasers of a dwelling but will have absolutely no beneficial interest in the property, they will not be treated as a joint purchaser of that dwelling. This would have to be evidenced in writing. Any future entitlement to capital proceeds from the sale of the property, to income or to occupy the property would mean that they do have a beneficial interest.