My client owns several residential properties in her sole name. Her spouse wishes to purchase a buy-to-let property in their own name. Will stamp duty land tax (SDLT) higher rates for additional dwellings apply?

Yes, the additional 3% charge will apply here for the reasons outlined below.

In order to determine whether the SDLT higher rates will apply to the spouse purchasing alone, the conditions set out para 3(1) Sch. 4ZA Finance Act 2003 (FA 2003) will apply to both spouses, on the assumption that the other spouse was a purchaser, provided both spouses or civil partners are living together at the date of completion(Para 9 Sch. 4ZA FA 2003).