Bob and Babs are married and live in a marital home solely owned by Babs. Bob owns a separate dwelling which he lets out to a third party. Bob and Babs decide to sell Babs' property and jointly purchase a replacement main residence.
Bob will own, and Babs will be deemed to own, two dwellings at the end of the day that is the effective date of the transaction but only Babs will have sold a main residence within the previous 18 months. The ADS is not payable as the purchase qualifies for relief under schedule 2A, paragraph 9A of the LBTT(S)A 2013.