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<p>The Government appreciates that there may be circumstances where an individual
sells a property which was a main residence and then experiences a delay before purchasing
a new main residence. Where an individual is replacing a main residence, the higher
rates of Stamp Duty Land Tax should not apply to the purchase of a new main residence
within 36 months of the disposal of a previous main residence.</p><p> </p><p>In addition
to this, the 36 month time period will commence from 25 November 2015 for those who
had sold a previous main residence prior to the Spending Review and Autumn Statement
2015, in order to provide additional transitional support.</p>
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