A: No this isn’t correct. Where only one of the spouses purchases a dwelling, it is assumed (for the purposes of the SDLT charge) that the other spouse is a joint purchaser. See HMRC guidance. Therefore, as the wife owns a property the husband is treated as owning the same property and therefore conditions A to D are met and the new property purchase is subject to the higher rates of stamp duty land Tax (3%).
The same rules apply for LBTT (Scotland) and LTT (Wales) but the rates that apply are different.
These publications from Markel Tax were correct at the time of going to press and should be considered as principles-based guidance only. To check current validity, call the Markel Tax helpline. ICAEW (as distributor) disclaims all liability for any errors or omissions.
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