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Contents

Official guidance
Stamp Duty Land Tax Manual

SDLTM29800 · Reliefs: First Time Buyers

  • SDLTM29805 · Introduction to First-Time Buyers’ relief
  • SDLTM29811 · Availability of the relief
  • SDLTM29815 · SDLT rates when the relief is available
  • SDLTM29821 · Conditions for claiming the relief – The purchased dwelling FA03/SCH6ZA/PARA1(2)
  • SDLTM29825 · Conditions for claiming the relief – relevant consideration is not more than £500,000 FA03/SCH6ZA/PARA1(3)
  • SDLTM29831 · Conditions for claiming the relief – First-time buyers intending to occupy the dwelling as their only or main residence FA03/SCH6ZA/PARA1(4)
  • SDLTM29835 · Conditions for claiming the relief – linked transactions FA03/SCH6ZA/PARA1(5)
  • SDLTM29841 · Linked Transactions – further detail
  • SDLTM29845 · Definition of a first-time buyer FA03/SCH6ZA/PARA6
  • SDLTM29851 · Definition of a dwelling FA03/SCH6ZA/PARA9
  • SDLTM29855 · Definition of a first-time buyer – Previous acquisition by a Bare Trust
  • SDLTM29861 · Definition of a first-time buyer – Previous acquisition by a Settlement
  • SDLTM29865 · Interaction with Higher rates for Additional Dwellings
  • SDLTM29871 · Interaction with Alternative Finance Arrangements
  • SDLTM29875 · Interaction with Shared ownership
  • SDLTM29880 · Interaction with Shared ownership - Market Value Election
  • SDLTM29885 · Interaction with Shared ownership – Paying SDLT in Stages
  • SDLTM29890 · Interaction with Shared ownership – Staircasing transactions
  • SDLTM29895 · Claiming the relief
  1. Reliefs: First Time Buyers
  2. Interaction with Alternative Finance Arrangements

SDLTM29871 | Interaction with Alternative Finance Arrangements

From HM Revenue & Customs · Stamp Duty Land Tax Manual

Where a dwelling is purchased through an alternative finance arrangement, relief may be claimed but the entitlement to relief is determined in relation to the “person” who is entitled to occupy the property as a result of the arrangements referred to in sections 71A and 73 FA03 and not in respect to the financial institution that is the purchaser.

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