Example:

Sarah and Andrea are in a civil partnership. Sarah owns a dwelling (which she purchased on her own before her civil partnership) where they live together as their main residence. However, Sarah and Andrea decide to separate. After they have separated and no longer intend to live together as civil partners, Andrea decides to purchase a dwelling. At the end of the day that is the effective date of the transaction Andrea owns one dwelling, so the ADS will not apply.

Last updated: 
6 April 2016
CAPTCHA
Security check. Please answer this simple maths problem. E.g. for 1+3, enter 4
6 + 7 =
Solve this simple math problem and enter the result. E.g. for 1+3, enter 4.