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SDLTM29800 | Reliefs: First Time Buyers

From HM Revenue & Customs · Stamp Duty Land Tax Manual

Contents19 entries

  1. SDLTM29805Introduction to First-Time Buyers’ relief
  2. SDLTM29811Availability of the relief
  3. SDLTM29815SDLT rates when the relief is available
  4. SDLTM29821Conditions for claiming the relief – The purchased dwelling FA03/SCH6ZA/PARA1(2)
  5. SDLTM29825Conditions for claiming the relief – relevant consideration is not more than £500,000 FA03/SCH6ZA/PARA1(3)
  6. SDLTM29831Conditions for claiming the relief – First-time buyers intending to occupy the dwelling as their only or main residence FA03/SCH6ZA/PARA1(4)
  7. SDLTM29835Conditions for claiming the relief – linked transactions FA03/SCH6ZA/PARA1(5)
  8. SDLTM29841Linked Transactions – further detail
  9. SDLTM29845Definition of a first-time buyer FA03/SCH6ZA/PARA6
  10. SDLTM29851Definition of a dwelling FA03/SCH6ZA/PARA9
  11. SDLTM29855Definition of a first-time buyer – Previous acquisition by a Bare Trust
  12. SDLTM29861Definition of a first-time buyer – Previous acquisition by a Settlement
  13. SDLTM29865Interaction with Higher rates for Additional Dwellings
  14. SDLTM29871Interaction with Alternative Finance Arrangements
  15. SDLTM29875Interaction with Shared ownership
  16. SDLTM29880Interaction with Shared ownership - Market Value Election
  17. SDLTM29885Interaction with Shared ownership – Paying SDLT in Stages
  18. SDLTM29890Interaction with Shared ownership – Staircasing transactions
  19. SDLTM29895Claiming the relief