Since November 2017 the government has introduced a new concessionary rate for first time buyers up to £300,000. This means that for first time buyers there is no SDLT payable on property that is below £300,000. In order to qualify for the First Time Buyer Rate the person buying must be someone who has never purchased a property (or an interest in a lease over 21 years) before and is buying the property to live in it. Therefore it does not apply to buy to let or investment purchases, regardless of whether the buyer has owned before.
This information is in no way to be taken as legal advice or relied upon.