Stamp Duty Land Tax 3% charge for married couples, co-habitees and unmarried couples

The information below explains how the 3% additional Stamp Duty Land Tax (SDLT) charge applies to married couples, co-habiting partners and unmarried couples when buying residential property.

Married couples:

• Both spouses are treated as joint purchasers, even if only one spouse buys the property.
• If either spouse already owns a property, the 3% charge applies to the entire purchase of a new residential property (unless it replaces their main residence and the old one is sold within 36 months).

Co-habitees:

• Each co-habitee is treated separately.
• The 3% charge only applies if the purchasing co-habitee already owns another property.
• Unlike married couples, selling the partner’s property before buying a new one won’t avoid the charge.

Unmarried couples:

• Treated similarly to co-habiting partners.
• Each purchaser is assessed individually.
• The 3% charge applies if the purchasing partner already owns another property.

Transfers between couples

Transfers between spouses/civil partners:

• Transfers between spouses for no cost are generally exempt from SDLT (including the 3% charge).
• Transfers with payment are treated like any other purchase.

Transfers between co-habitees/unmarried couples:

• Transfers for no cost are also exempt.
• Transfers with payment between co-habiting partners or unmarried couples trigger the 3% charge if the buyer already owns another property.

Important Note

The rules for the 3% SDLT charge are complex and can vary depending on the circumstances. It’s advisable to consult a Lawyer or Tax Advisor for specific situations.

Published April 2024

It is important to take professional advice before making any decision relating to your personal finances. Information on this page is based on our current understanding and can be subject to change without notice and the accuracy and completeness of the information cannot be guaranteed. It does not provide individual tailored advice and is for information purposes only.