Property and Stamp Duty

[ehuplladie]

I have recently sold my main residence (December 15) and moved into my 2nd home property 1 which had been rented out for the last 3-4 years and which has now become my main residence.

I intend to purchase another house which will become my main residence property 2

Question.

When I purchase property 2 I intend to move into it as my main residence, will I incur the new 3% stamp duty on the purchase?
What capital gains tax will I be liable for should I sell property 1.

[maths]

Haven't checked Budget announcement but suspect you will not incur the extra 3% as you are replacing your main residence with another main residence.

Depending upon timing may have to pay 3% and then reclaim.