Additional Property SDLT Refund when paid by seller

[sammyuk]

I'm in the process of buying my second property and therefore liable for the additional 3% SDLT. I'm thinking of negotiating with the seller (developer) to pay the additional stamp duty.

Will I be able to claim a refund on the additional 3% SDLT it in the future (when i sell my first home) even though it was originally paid by the seller? Couldn't get an answer HMRC without writing a letter to them

[maths]

Presumably either (1) the vendor drops the price you pay to purchase the property by an amount equal to the 3% charge leaving you to pay it
or
(2) the price remains at the amount the vendor wants but over an above that he agrees to settle the 3% charge.

Under either option you are in a position to reclaim the 3% from HMRC. Under (1) you clearly paid it; under (2) the liability for the 3% is yours albeit the vendor agreed to discharge it for you (either he transfers cash to you to pay or at your request he pays the cash to HMRC directly).