Wales to extend LTT higher rates refund period in exceptional circumstances relating to unsafe cladding

Published on: 17 November 2021

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Specialist Tax Regulatory Materials

Article summary

The higher residential rates of land transaction tax (LTT) apply where the buyer already owns one or more residential properties. If the buyer replaces their main residence and sells their previous main residence within three years of buying their new main residence, the buyer can claim a refund of the higher rates element of the LTT paid.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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