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HMRC internal manual

Stamp Duty Land Tax Manual

Reliefs: First Time Buyers - Other reliefs

The relief may not be claimed in conjunction with any other SDLT relief apart from the following.

  • Alternative Property Finance FA03/S71A-73

Relief is available for the first purchase by the financial institution, where the person(s) entering into the arrangements meet(s) the qualifying conditions for relief.

  • Right to Buy FA03/SCH9/PARA1

Relief is available where the chargeable consideration, calculated according to FA03/SCH9/PARA1, is more than £125,000 and not more than £250,000.

  • Shared Ownership Leases and Shared Ownership Trusts: market value election under FA03/SCH9/PARA2, PARA4 or PARA9

Relief is available where a market value election is made and the market value is more than £125,000 and not more than £250,000. Relief is not available for a shared ownership lease or shared ownership trust where no market value election is made.