What defines a new home for stamp duty?

G

gomadnadz

Guest
Curently looking at buying a house built in another houses garden. Does anyone know if there will be stamp duty to pay on this house (I'll be an owner occupier)?
 
I presume that "new house" means first time registration of the owner with the Land Registry/Registry of Deeds? Once off builds in gardens that were never lived in would normally be treated as new properties and exempt from SD as far as I know. Your solicitor should be able to advise.
 
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