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Where Taxpayers and Advisers Meet

BTL with intention to occupy as PPR

Posts: 7
Joined: Sat Sep 23, 2017 12:12 pm

BTL with intention to occupy as PPR

Postby Naz » Mon Dec 17, 2018 8:24 pm

My son is buying a flat as first time buyer with BTL mortgage. He intends to rent out the flat for a while before moving in himself.
What is the payable SDLT, can he claim relief on 1st £300 k given the property is under £500k?
Appreciate your thoughts.

Posts: 3141
Joined: Sat Feb 01, 2014 3:26 pm

Re: BTL with intention to occupy as PPR

Postby bd6759 » Mon Dec 17, 2018 9:41 pm

If it is his only dwelling, the additional 3% rate will not apply.

Whether he is entitled to first time buyer relief will depend on why he cannot occupy the dwelling straight away. The only guidance is that there must be a clear intention to occupy it: a BTL mortgage, whilst not fatal, will point away from that.

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