Please confirm that my wife is a First Time Buyer regarding Stamp Duty - Equality Act 2010?

SDLTM29845 (Definition of a first-time buyer) has a small potential ambiguity in that "non-purchasing spouse / civil partner has previously owned" is open to interpretation, not least that elsewhere contexts are more precisely defined. Is it "previously but no longer owns" or "previously powned and / or still still owns"? My / our specific situation; I own House A (our mutual present residence / home) in my sole name. I have progressed progressive Motor Neuron Disease (badly disabled and mute) and our home is now dangerous (4 flights of stairs with living areas spread out over 5 floors), so we need to move. House A is on the market but the market is slow to stagnant right now. We have found the perfect house (House B) with living areas and my intended bedroom / en suite on the ground floor. Because I am leaving everything to my wife (total assetts under £1 million), I am putting the next home House B in my wife's sole name (I am gifting the money to her to buy it, with the help of a £50,000 bridging loan in my name and secured solely against House A); this to reduce the legal work / stress for her when I die (my life expectancy is 12m to 48m and I am receiving palliative care). House A will then be sold vacant possession; I will absolutely sell it. I believe that my wife would or should be considered a First Time Buyer for Stamp Duty purposes by HMRC, not least because of the Equality Act 2010 (special adaptive flexible consideration / practices afforded to the badly disabled, as we are only moving because of my disability), am I right?

Hi,
Please contact the Stamp Duty Land Tax team for advice.
Stamp Duty Land Tax
Thank you.

I can not as I am mute :(

Hi
Please see here for alternative ways to contact HMRC Get help from HMRC if you need extra support

Hi, I am not a HMRC Admin but can possibly answer. FTB relief cannot be claimed where the transaction is a higher rate transaction. https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm09820

Bellaboo That was not my question. FYI the purchase price is £420,000 Are you a solicitor / tax advisor?

Sorry, I explained one side of it but not the other and I should have. There are various exceptions to the Equality Act 2010. Schedule 22 excepts statutory provisions (such as the Finance Acts, Stamp Duty Land Tax Acts or the Taxation of Chargeable Gains Act) from the Equality Act. Which is to be expected tbh as the acts all have equal standing. No Act has the authority or power to override another Act unless it expressly says it overrides it. Yes, I am a professional (a qualified one). Though I would like to be clear that my posts do not amount to advice (and I am not looking to change that). But sometimes if I see something that might be explained in a post or two I will try to explain it. If you have any doubts over what I've said then I'd encourage you to double check it with a source you trust.