Postby sluxy1973 » Tue Jan 07, 2020 7:46 pm
I came across this post and wonder if anyone could offer some further advice in a similar scenario.
My mother owned a mobile home (confirmed as being a 'mobile home' as SDLT definitions - the land on which the mobile home sits is owned by a park home company - when she purchased the mobile home, it was not subject to any SDLT). She subsequently bought a bricks and mortar property and was advised by her solicitor to pay the higher rate SDLT on her new home as she had not yet sold her mobile home. She was advised that she could reclaim the higher rate anyway once she sold the Mobile home. She eventually sold her mobile home but (for one reason or another) unfortunately she missed the 12 month window with which to claim back the higher rate of SDLT.
Not wanting to give up on what is a reasonable amount of money I did wonder if she should never have paid the higher rate of SDLT in the first place if, as the post above suggests, the mobile home is 'not' considered a 'residential property' by SDLT definition. ie when she purchased her new bricks/mortar house, it was effectively her only residential property and the higher rate of SDLT should not be applied.
I have read that it may be possible to make a claim for refund if you believe SDLT was 'overpaid' and this can be done within 4 years of the original transaction (new house was purchased and higher rate SDLT paid in August 2018).
Any advice would be gratefully received