John Daley

Can anyone help. I had a property which was and still is rented out, after a number of years we purchased our main residence which we were renting at the time and got the opportunity to buy. On the purchase of the main residence we were required to pay the 3% extra stamp duty on the purchase price of our main residence because we still had the rental property. We now intend to sell the original rental property (not our home) and purchase one more locally for my mother to live in. My question is will we need to pay the extra 3% on the property purchase for mother given that we have already paid it on our main residence? (We are trying to sell the rented property within 3 yrs to get a refund) but this is unlikely to now happen in time.