Example 25: Main residence owned in Scotland, holiday home being bought in England

 

Example:

Rhonda owns a dwelling in Scotland which is her main residence. She decides to purchase a holiday home in Scarborough. LBTT only applies to Scotland so she will not pay LBTT, but SDLT may be chargeable on the purchase of the holiday home in England. The rates and structure for SDLT are set by the UK Government.

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