Q&As

If an individual has claimed multiple dwellings relief (for stamp duty land tax (SDLT) purposes) for a house and a granny annex, can they reclaim the 3% SDLT surcharge on both the house and the granny annex if they are replacing their main residence?

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Produced in partnership with Mary Ashley of Old Square Tax Chambers
Published on LexisPSL on 05/01/2018

The following Tax Q&A produced in partnership with Mary Ashley of Old Square Tax Chambers provides comprehensive and up to date legal information covering:

  • If an individual has claimed multiple dwellings relief (for stamp duty land tax (SDLT) purposes) for a house and a granny annex, can they reclaim the 3% SDLT surcharge on both the house and the granny annex if they are replacing their main residence?

If an individual has claimed multiple dwellings relief (for stamp duty land tax (SDLT) purposes) for a house and a granny annex, can they reclaim the 3% SDLT surcharge on both the house and the granny annex if they are replacing their main residence?

Provided that the conditions are met to reclaim the 3% stamp duty land tax (SDLT) surcharge on both the house and the granny annex as they are replacing a main residence, then it should be possible to reclaim the 3% SDLT surcharge on both the house and the granny annex.

Where a purchased dwelling becomes a replacement for an only or main residence, the purchaser can amend its

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