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HMRC internal manual

Stamp Duty Land Tax Manual

Reliefs: First Time Buyers - Circumstances where we consider that the relief can be claimed

When the purchaser:

  • cannot use the property as a residence immediately, but has an ultimate intention to do so as their only or main residence (this can apply even if the property is let in the short term)
  • has held an interest in mixed use or non residential property only
  • has a future right, (e.g. under the terms of a trust) to acquire an interest in residential property, but has not yet done so
  • has held legal title as a trustee, but is not a beneficiary of that trust
  • bought a building plot and constructed a residential property on that plot
  • is a director/shareholder or a company which owns an interest in residential property, provided that no direct interest has been held