3% SDLT Refund Possible if newly purchased house sold 1st?

[pekoz1]

Hi ,

Up to December 2016 my parents only owned and lived in 1 residential property. Their main residence and I believe they hold that as joint tenants. Property 1.

Unfortunately my mother suffers from an unpredictable aggressive dementia related illness - Posterior Portical Atrophy - PCA (Think alzheimers ....)

In December 2016 they bought a 2nd property with the intention of my brother moving in with them to help with care. The extra 3% SDLT was paid at the time. Property 2.


The intention was that certain building work would need to be carried out on property 2 allowing them to move in; Property 1 would be sold and the 3% extra SDLT paid refunded.


Unfortunately the medical situation has changed in the months since December 2016 and its likely that my mother will have to go directly into nursing care now. There is little point in completing tailored building work on property 2 and it is likely that property 2 will be sold first. Since theyre both in their later 80's its upheaval for both to move into property 2 and sell property 1 as originally intended.


Question: If property 2 is sold first (probably at an overall loss) is there any way the extra 3% SDLT paid could be reclaimed?

Presumably there is no appeal procedure available?

Thanks Mark

[maths]

Unfortunately, I'm afraid the 3% is not reclaimable without a sale of Property 1 because no replacement of their sole residence (ie P1) has occurred.

The legislation is clear albeit, prima facie, unfair in your case. There are appeal procedures but I don't know on what justifiable grounds you could appeal.

[pekoz1]

Thanks Maths

Apologies for the late reply...