Rules that affect everyone
- First-time buyer relief: lost for everyone if any buyer has ever owned a home anywhere.
- Higher rates: apply to the whole purchase if any buyer will own another home on completion (unless it's a replacement main home).
- Spouses and civil partners count as one unit: if your spouse or partner owns a home, you're treated as owning it, even if they're not on the purchase. This doesn't apply if you're permanently separated.
- Non-UK residents: one non-resident buyer means the 2% applies, unless they're buying with a UK-resident spouse or civil partner.
Example
A first-time buyer buys a £300,000 home alone. Their husband keeps a flat he owned before the marriage. The higher rates apply and relief is lost: £20,000 instead of £0.