Claim back SDLT on second home in Scotland

HELLO, I bought my first property in Scotland in AUGUST 2021, and it was my main residence for eight months. Then, it was turned into a rental property, and I had a business partner sharing the ownership of the property with me in 2022. I bought a second property in 2023 and living in it. Of course, I have paid SDLT for a second home. I now want to sell my share in the first property. Would I be eligible to claim back SDLT on my second home, considering that more than 12 months passed since the date of buying the second property? and the fact that it was let for a year or so. I am still within 3 years from the date of buying the first property. Both properties are in Scotland. I appreciate your advice. Thanks

Hi,

Please contact the Stamp Duty Land Tax team for advice.

Stamp Duty Land Tax

Thank you.