Example 42: Joint buyers, no replacement of main residence

LBTT10061

Example 43: Joint buyers, one a first-time buyer, no replacement of main residence

LBTT10061

Example 44: Joint buyers, each have a main residence, only one main residence being replaced

LBTT10061

Example 45: Joint buyers, one of which is a company

LBTT10061

Example 46: Spouses buy second home, no replacement of main residence

LBTT10062

Example 47: Spouses own two homes, but only one is main residence

LBTT10062

Example 47A: Repayment of ADS not available following sale of a buyer’s previous main residence

LBTT10062A

Example 48: One spouse owns marital main residence, the other spouse buys a buy-to-let dwelling

LBTT10062

Example 48A : One spouse owns main residence, joint purchase of new main residence

LBTT10060

Example 49: Cohabitants each own dwellings, one cohabitant purchases buy-to-let dwelling, no replacement of main residence

LBTT10062

Example 50: One civil partner owns main residence and the other purchases a rental dwelling

LBTT10062

Example 51: Civil partners separate

LBTT10062

Example 52: Trust purchase of first dwelling for beneficiary, beneficiary then buys another dwelling

LBTT10063

Example 53: Beneficiary under Trust purchases dwelling, Trust already owns dwelling

LBTT10063

Example 54: Trust replaces main residence for beneficiary, Trust already owns rental dwelling

LBTT10063

Example 55: Trust purchases first dwelling for beneficiary, beneficiary's spouse already owns main residence which is not being replaced

LBTT10063

Example 56: Dwelling purchased with liferent, purchasers already own main residence

LBTT10064

Example 57: Dwelling purchased under liferent, purchaser already owns two dwellings

LBTT10064

Example 58: Liferenter purchases a dwelling

LBTT10064

Example 59: Purchase of long residential lease dwelling which has converted to ownership

LBTT10065

Example 60: Purchase of dwelling, existing main residence held under an unconverted long residential lease

LBTT10065

Example 61: Purchase of next main residence, existing main residence held under a short residential lease

LBTT10065

Example 62: Inherited dwelling sold and second dwelling purchased, no replacement of main residence

LBTT10066

Example 63: Acquiring dwellings for children to live in

LBTT10067

Example 64: Acquiring dwellings jointly with children

LBTT10067

Example 65: Supporting relatives to purchase dwellings

LBTT10067

Example 66: Acquiring dwellings for disabled adult children

LBTT10067

Example 67: Acquiring dwellings for adults with incapacity

LBTT10067