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With regard to Stamp Duty, a higher rate is payable when an additional residential property is purchased in England, Wales or Northern Ireland. The higher rates apply even if your other residential properties are outside any of these countries.

HMRC state “You also need to pay the higher rates if you don’t own a residential property and buy at least 2 residential properties at the same time”.

For more information visit:

www.gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property

A handy Stamp duty calculator can be found at:

www.tax.service.gov.uk/calculate-stamp-duty-land-tax/#/intro

First Time Buyer Stamp Duty Land Tax guidance can be found at:

https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/661728/8274_guidance_note_SDLT_relief_for_first_time_buyers.pdf