Second Home tax Scotland

[Bellarom]

Hi I currently have a flat which is rented out and a further flat which I currently live in.

My plan is to sell the let flat and purchase a home with my girlfriend, then Let out the flat im currently living in.

The flat I wish to sell used to be my main residence over 3 years ago. If I move back in to this flat prior to selling can I claim this as my main residence, then sell it and buy another main residence and In turn mitigate the need for paying the extra 3% lbtt?

Thanks

[bd6759]

No. Because it isn't your main residence.

[Bellarom]

How long do I need to move back in to it for for it to be classed as my main residence?

Also what do I need as evidence to prove it's my main residence?

Thanks