SDLT Surcharge on Second Properties

Hello HMRC, I’m seeking clarification regarding the 3% Stamp Duty Land Tax (SDLT) surcharge on second properties and whether I would be eligible to reclaim it when selling a rental property that has never been my main residence. Here’s my situation: I currently own a rental property that I purchased in 2014. I have never lived in this property; it has been rented out continuously since I purchased it. I am planning to buy a new property for £600,000, which I intend to use as my main residence, and I understand that I will have to pay the higher SDLT rates, including the 3% surcharge, as this will be my second property. I am considering selling the rental property within the next 3 years after purchasing the new property. Given that the rental property has never been my main residence, my question is: Would I still be eligible to reclaim the 3% SDLT surcharge once I sell the rental property, even though I have never lived in it? I understand that typically, the property you live in at the time of purchasing the second home or intend to make your main residence matters in determining the eligibility for the refund. However, I am unsure how this applies when the first property was always a rental and never a main residence. Could you please confirm whether I would be able to reclaim the 3% surcharge under these circumstances and clarify any specific rules that apply to selling a rental property? Thank you in advance for your help. Best regards, Pete

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