Textual Amendments
F1Sch. 6ZA inserted (with effect in accordance with s. 41(8) of the amending Act) by Finance Act 2018 (c. 3), s. 41(3)
Modifications etc. (not altering text)
C1Sch. 6ZA modified (temp.) (8.2.2023) by Stamp Duty Land Tax (Temporary Relief) Act 2023 (c. 2), s. 1
6(1)In this Schedule “first-time buyer” means an individual who—U.K.
(a)has not previously been a purchaser in relation to a land transaction the main subject-matter of which was a major interest in a dwelling,
(b)has not previously acquired [F2—
(i)]an equivalent interest in a dwelling situated in a country or territory outside England, Wales and Northern Ireland, [F3or
(ii)an interest of a kind mentioned in section 117(2) in a dwelling situated in Wales,]
(c)has not previously been, or been one of the persons who was, “the person” for the purposes of section 71A or 73 in a case where the main subject-matter of the first transaction within the meaning of the section concerned was a major interest in a dwelling, and
(d)would not have been such a person for those purposes in such a case if the provisions mentioned in paragraph (c) had been in force, and had had effect in the country or territory concerned at all material times (subject, where required, to appropriate modifications).
(2)For the purposes of sub-paragraph (1)(b) and (d), ignore a lease [F4or, in the case of a dwelling situated in Wales, a term of years absolute] which has less than 21 years to run at the beginning of the day after the date on which it is acquired.
Textual Amendments
F2Words in Sch. 6ZA para. 6(1)(b) inserted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by Wales Act 2014 (c. 29), s. 29(2)(b)(3), Sch. 2 para. 9A(2)(a); S.I. 2018/214, art. 2(a)
F3Words in Sch. 6ZA para. 6(1)(b) inserted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by Wales Act 2014 (c. 29), s. 29(2)(b)(3), Sch. 2 para. 9A(2)(b); S.I. 2018/214, art. 2(a)
F4Words in Sch. 6ZA para. 6(2) inserted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by Wales Act 2014 (c. 29), s. 29(2)(b)(3), Sch. 2 para. 9A(3); S.I. 2018/214, art. 2(a)
7U.K.In this Schedule “relevant consideration” means—
(a)in the case of a transaction that is not one of a number of linked transactions, the chargeable consideration for the transaction, and
(b)in the case of a transaction that is one of a number of linked transactions, the total of the chargeable consideration for all those transactions.
8U.K.The main subject-matter of a transaction is not a major interest for the purposes of this Schedule if it is a term of years absolute which has less than 21 years to run at the beginning of the day after the effective date of the transaction.
9(1)This paragraph sets out rules for determining what counts as a dwelling for the purposes of this Schedule.U.K.
(2)A building or part of a building counts as a dwelling if—
(a)it is used or suitable for use as a single dwelling, or
(b)it is in the process of being constructed or adapted for such use.
(3)Land that is, or is to be, occupied or enjoyed with a dwelling as a garden or grounds (including any building or structure on that land) is taken to be part of that dwelling.
(4)Land that subsists, or is to subsist, for the benefit of a dwelling is taken to be part of that dwelling.
(5)The main subject-matter of a transaction is also taken to consist of a major interest in a dwelling if—
(a)substantial performance of a contract constitutes the effective date of that transaction by virtue of a relevant deeming provision,
(b)the main subject-matter of the transaction consists of a major interest in a building, or a part of a building, that is to be constructed or adapted under the contract for use as a single dwelling, and
(c)construction or adaptation of the building, or part of a building, has not begun by the time the contract is substantially performed.
(6)In sub-paragraph (5)—
“contract” includes any agreement,
“relevant deeming provision” means any of sections 44 to 45A or paragraph 5(1) or (2) of Schedule 2A or paragraph 12 of Schedule 17A, and
“substantially performed” has the same meaning as in section 44.
(7)A building or part of a building used for a purpose specified in section 116(2) or (3) is not used as a dwelling for the purposes of sub-paragraphs (2) or (5).
(8)Where a building or part of a building is used for a purpose mentioned in sub-paragraph (7), no account is to be taken for the purposes of sub-paragraph (2) of its suitability for any other use.]