Stamp Duty Refund when making 2nd Property into Main Residence

We bought a 2nd property (approx. 2 years ago) & paid the additional 3 % SDLT. We have refurbished this second property and now plan to move into it so that it will be our main residence. The sale of our current main residence is progressing and should be completed in approx. 1 month. I believe that we can move into the 2nd property immediately & we don’t have to wait for the current main residence sale to complete. Once the original main residence has sold (within the 3 year timeframe) then we can apply for SDLT refund. I have had a number of people tell me that if we move into the 2nd property (& make it our main residence) before exchange/completion of the sale of the original main residence then we will not qualify for the SDLT refund. I believe that this is incorrect & that for the SDLT refund, the only qualifying criteria is that the original main residence must be sold within 3 years & there is no requirement that we have to be living in the original main residence up to the date of sale. Please can you confirm whether I am correct?

Hi,

Please contact the Stamp Duty Land Tax team for advice.

Stamp Duty Land Tax

Thank you