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Where Taxpayers and Advisers Meet

SDLT for Armed Forces 2nd home

Joined:Tue May 14, 2024 4:50 pm
SDLT for Armed Forces 2nd home

Postby Vicab » Tue May 14, 2024 5:06 pm

Looking for some advice please.

I am a serving member of the Armed Forces and currently live in married quarters. I let my home out under a 'consent to let' on my residential mortgage and after a change of circumstances, I have just put it on the market for sale. We have seen a property we would like to buy (and move out of our married quarter). If I purchase the new house before selling the old house I understand that I will have to pay the higher rate stamp duty as I will technically own two homes however am I eligible to claim a refund once my current home sells? My concern is that because my current house has been let out (although not with a buy-to-let mortgage) HMRC will not see that as my primary property despite me living in it for 6 years before having to move closer to work in the military.

any help would be gratefully received.

Joined:Sat Feb 01, 2014 3:26 pm

Re: SDLT for Armed Forces 2nd home

Postby bd6759 » Tue May 14, 2024 11:21 pm

You are currently living in the married quarters. That is your residence.
If you buy another house before selling the old house you will be liable to the 3% and will not be able to reclaim it because you are not replacing your residence. Sell first!

Joined:Fri May 16, 2014 3:47 pm

Re: SDLT for Armed Forces 2nd home

Postby AGoodman » Thu May 16, 2024 9:54 am

I don't think it is quite as bleak as bd6759 suggests.

You can claim the relief if the current (for sale) house has been your only or main residence at any time during the three years prior to the purchase of the new property. Finance Act 2003 Schedule 4ZA para 3(7)

So it depends how long you have been living in married quarters.

The type of mortgage is irrelevant.

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