Dan Ball

Hi There I purchased a flat as my primary residence in 2016 and lived in it for 3 years In 2020 I purchased a house to live in and rented out the flat (both owned under my personal name) I should be completing on a new home in Dec 24/Jan 25 which will be my main residence and replace my current house which I’m selling to fund the new property (I am still keeping my rental property). Will I have to pay the additional SDLT? And if so can I claim the additional rate back in Sept 25 when I plan to sell the rental property (leaving me with just one primary residence)