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STAMP DUTY LAND TAX - 22.06.2020

More time to claim SDLT refunds

Additional SDLT. The additional stamp duty land tax (SDLT) rate of 3% is payable by purchasers of second or subsequent dwellings, e.g. a second home. It applies even where the second property is the buyer’s new home and they intend to sell the other property. There are similar charges for the equivalent taxes in Scotland and Wales.

Refunds. Where the old home is sold within three years of acquiring the new one the additional SDLT can be reclaimed from HMRC. In exceptional circumstances it will extend the deadline. HMRC has stated that if the deadline is missed because of coronavirus it will accept this as an exceptional circumstance.

HMRC will extend the three-year time limit for selling a home and reclaiming the 3% additional stamp duty land tax (and the Scottish and Welsh equivalents) paid on the purchase of a replacement property, if the delay results from the coronavirus pandemic.