SDLTM29800 - Reliefs: First Time Buyers

  1. SDLTM29805
    Introduction to First-Time Buyers鈥� relief
  2. SDLTM29811
    Availability of the relief
  3. SDLTM29815
    SDLT rates when the relief is available
  4. SDLTM29821
    Conditions for claiming the relief 鈥� The purchased dwelling FA03/SCH6ZA/PARA1(2)
  5. SDLTM29825
    Conditions for claiming the relief 鈥� relevant consideration is not more than 拢625,000 FA03/SCH6ZA/PARA1(3)
  6. SDLTM29831
    Conditions for claiming the relief 鈥� First-time buyers intending to occupy the dwelling as their only or main residence FA03/SCH6ZA/PARA1(4)
  7. SDLTM29835
    Conditions for claiming the relief 鈥� linked transactions FA03/SCH6ZA/PARA1(5)
  8. SDLTM29841
    Linked Transactions 鈥� further detail
  9. SDLTM29845
    Definition of a first-time buyer FA03/SCH6ZA/PARA6
  10. SDLTM29851
    Definition of a dwelling FA03/SCH6ZA/PARA9
  11. SDLTM29855
    Definition of a first-time buyer 鈥� Previous acquisition by a Bare Trust
  12. SDLTM29861
    Definition of a first-time buyer 鈥� Previous acquisition by a Settlement
  13. SDLTM29865
    Interaction with Higher rates for Additional Dwellings
  14. SDLTM29871
    Interaction with Alternative Finance Arrangements
  15. SDLTM29875
    Interaction with Shared ownership
  16. SDLTM29880
    Interaction with Shared ownership - Market Value Election
  17. SDLTM29885
    Interaction with Shared ownership 鈥� Paying SDLT in Stages
  18. SDLTM29890
    Interaction with Shared ownership 鈥� Staircasing transactions
  19. SDLTM29895
    Claiming the relief