My client has an existing main residence in London and has purchased a second residential property in Bedford with the stated intention of it becoming their new main residence. As a result of owning more-than one residential dwelling at the point of purchase they paid the 3% stamp duty land tax (SDLT) supplementary charge.

They only lived in the newly acquired property for four months before putting it out for rent, and then returned to live in the London residence. They have now sold the first property and moved back into the second property: will they now be able to claim a refund of the 3% supplementary charge?