PARLIAMENTARY WRITTEN QUESTION
Stamp Duty Land Tax (14 June 2021)

To ask the Chancellor of the Exchequer, if he will extend the reclaim period for additional stamp duty for properties unable to sell as a result of issues relating to cladding and external wall survey forms.

Asked by:
Fleur Anderson (Labour)

A refund of the higher rate of SDLT paid can be claimed if an old main residence is sold within three years of the purchase of the new main residence. For most people, three years is enough time to sell a previous main residence. However, someone who purchases a new main residence on or after 1 January 2017 will still be eligible to apply for a refund if exceptional circumstances meant they were unable to sell their previous main residence in three years and they sold the property as soon as possible after those exceptional circumstances ended.

Where a person is not permitted to sell a previous main residence, such as due to fire safety issues, the circumstances may be considered exceptional. HMRC will consider each case on its own merits.

Answered by:
Jesse Norman (Conservative)
17 June 2021