天美影院

The conditions for the relief are set out in FA03 s57B and Schedule 6ZA. References in this section of the manual are to paragraphs of that schedule unless otherwise stated.

Broadly, this relief applies where:

路听听听听听听听there is a purchase of a single dwelling, and

路听听听听听听听the purchase price is not more than 拢500,000, and

路听听听听听听听the purchaser or, if there is more than one, each of them, is an individual, and

路听听听听听听听the purchaser or, if there is more than one, each of them, is a first-time buyer, who intends to occupy the dwelling as their only or main residence, and

路听听听听听听听the effective date of the transaction is on or after 22 November 2017, and

路听听听听听听听the purchase is not linked to any other land transactions, except for听land that is or forms part of the gardens or grounds of the dwelling, or听land that subsists for the benefit of either the dwelling or its garden and听grounds.

Relief cannot be claimed (Para 1(7)) where the purchase is a higher rates transaction for the purposes of paragraph 1 of Schedule 4ZA FA03 (see SDLTM09730+ for guidance on higher rates for additional dwellings).

Relief cannot be claimed where the purchase consists of or includes non-residential land.

To count as a first-time buyer, a purchaser must not, either alone or with others, have previously acquired a major interest in a dwelling or听an equivalent interest in land听situated anywhere in the world.听See SDLTM29845 for the meaning of 鈥渇irst-time buyer鈥� for the purposes of first-time buyers鈥� relief.

See SDLTM29851 for the meaning of 鈥渄welling鈥� for the purposes of first-time buyers鈥� relief.