SDLTM29800 - Reliefs: First Time Buyers

1. SDLTM29805

   Introduction to First-Time Buyers’ relief
2. SDLTM29811

   Availability of the relief
3. SDLTM29815

   SDLT rates when the relief is available
4. SDLTM29821

   Conditions for claiming the relief – The purchased dwelling FA03/SCH6ZA/PARA1(2)
5. SDLTM29825

   Conditions for claiming the relief – relevant consideration is not more than £625,000 FA03/SCH6ZA/PARA1(3)
6. SDLTM29831

   Conditions for claiming the relief – 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 – linked transactions FA03/SCH6ZA/PARA1(5)
8. SDLTM29841

   Linked Transactions – 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 – Previous acquisition by a Bare Trust
12. SDLTM29861

    Definition of a first-time buyer – 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 – Paying SDLT in Stages
18. SDLTM29890

    Interaction with Shared ownership – Staircasing transactions
19. SDLTM29895

    Claiming the relief