咨询各位大神

我是女生
#1

关于买房子的事情，我和我丈夫婚前每个人都有一套公寓，在各自名下。现在想卖掉一个置换大一点的房子，比如我卖掉我的房子，然后以我的名义再购买另外一套，这样的话我需要交第二套房产税吗？因为苏格兰的第二套房产税实在太贵贵贵了，要总价格的6%。谢谢各位大神

#2

是太贵了啊！
在英格兰，第二套房产税的extra那部分可以claim back如果你的房子三年内卖掉的话。

#3

要看你卖掉的房子是不是你们的main residence，如果是置换新的main residence。我的理解是你这种情况不需要付additional dewelling supplyment(ADS)/在你买第二套房子的18月内把原来的main residence卖了可以claim回来。

Can I claim an ADS repayment

You can claim a repayment if:

  • a) you sell your previous property within 18 months of the date of buying your new one;
  • b) the property you sold was your only or main residence at any time in the 18 months before you bought the property that you paid the ADS on;
  • c) you have lived in the property you paid the ADS on as your only or main residence.

If all buyers have done all of these things a repayment claim can be made.

For spouses, civil partners and co-habitants there are special rules where only one buyer needs to meet point a) but both must meet b) and c)

https://revenue.scot/taxes/land-buildings-transaction-tax/additional-dwelling-supplement-ads