Stamp Duty If Only One of You Is a First-Time Buyer
First-time buyer relief is all-or-nothing on a joint purchase. If one buyer has ever owned property, the entire relief is lost and standard rates apply to the full purchase price.
Last verified: 29 September 2026
Key Takeaways
- •FTB relief requires ALL buyers to be first-time buyers. If one is not, the relief is lost entirely.
- •At £350,000, this means paying £7,500 instead of £2,500, losing £5,000 of relief.
- •There is no time limit for anyone named as a purchaser. Prior ownership 20 years ago is just as disqualifying as ownership last year.
- •Marrying someone who has owned a home does not remove your own first-time buyer status. What matters is whether they are also a purchaser, and whether they currently own a dwelling.
- •Buying solely in the name of the genuine FTB is the main alternative, but requires a solo mortgage.
The All-or-Nothing Rule
First-time buyer SDLT relief is granted to a transaction, not to an individual buyer. When two or more people purchase together, the relief is only available if every single buyer on the transaction qualifies as a first-time buyer. This is sometimes called the all-or-nothing rule.
The logic behind this rule is straightforward: the relief was designed to help those who have never benefited from property ownership. If one of the people buying has owned before, the transaction as a whole does not qualify, and the relief is denied on the full purchase price rather than just on that buyer's share. It is the purchasers named on the return who are tested, not the couple and not the household.
Prior ownership at any point in a buyer's life is disqualifying. There is no cooling-off period, no time limit after which the prior ownership becomes irrelevant, and no partial relief proportional to the FTB buyer's share of the purchase.
This rule catches many couples off guard. The genuine first-time buyer in the partnership often feels aggrieved that their status counts for nothing, but the legislation is explicit: it is the transaction that must qualify, not any individual within it. A couple where one person sold a flat ten years ago will pay exactly the same SDLT as a couple where one person sold a flat last month.
No partial relief: If buyer A is a first-time buyer and buyer B is not, buyer A cannot claim 50% of the FTB relief. Either the full relief applies (all FTB) or none of it does (any non-FTB).
How This Affects Your Calculation
The table below shows the financial impact at different purchase prices. The extra cost column shows how much additional SDLT is payable when one buyer is not a FTB.
| Purchase Price | If Both FTB | Standard Rates | Extra Cost |
|---|---|---|---|
| £250,000 | £0 | £2,500 | +£2,500 |
| £350,000 | £2,500 | £7,500 | +£5,000 |
| £450,000 | £7,500 | £12,500 | +£5,000 |
| £500,000 | £10,000 | £15,000 | +£5,000 |
The figures in the table illustrate why this rule causes so much frustration. At £450,000, losing the relief costs an extra £5,000. That is a significant sum in the context of a property purchase, often enough to affect how much buyers can put toward their deposit or renovation costs. The closer the purchase price is to £500,000, the higher the cost of losing the relief.
Worked Example at £350,000
Sam (first-time buyer) and Jo (previously owned a flat, sold 5 years ago) are buying together at £350,000. Because Jo has owned property before, standard rates apply.
| Band | Rate | Taxable Amount | Tax |
|---|---|---|---|
| £0 to £125,000 | 0% | £125,000 | £0 |
| £125,001 to £250,000 | 2% | £125,000 | £2,500 |
| £250,001 to £350,000 | 5% | £100,000 | £5,000 |
| Total SDLT Payable | £7,500 | ||
Sam & Jo pay (standard)
£7,500
If both were FTB
£2,500
They lose £5,000 of relief
Married Couples and Civil Partners
Marrying someone who has owned a home does not remove your first-time buyer status. There is no rule that merges a couple's ownership histories for the purposes of the relief. Two things decide the outcome: who is named as a purchaser, and what the other person owns now.
Where more than one person is buying, every purchaser must be a first-time buyer for the relief to apply. So if your spouse or civil partner is named as a purchaser and has owned a home before, the relief is lost on that purchase, exactly as it would be for an unmarried couple buying together.
If you buy in your own name alone, your spouse's past ownership of a property they have since sold does not disqualify you. HMRC guidance is explicit that where only one party to a marriage or civil partnership is buying the dwelling, it is not necessary to consider whether the non-purchasing spouse or civil partner has previously owned a home when working out eligibility for the relief.
Current ownership is a different question, and it bites by a different route. Where a married couple or civil partners are living together, a dwelling owned by one of them is treated as owned by the other for the additional dwellings rules. If your spouse currently owns a dwelling, your purchase is a higher rates transaction, and first-time buyer relief cannot be claimed on a higher rates transaction. The decisive question is therefore whether your spouse owns a dwelling now, not whether they have ever owned one.
What this costs at £350,000, buying alone
- Spouse owns nothing: first-time buyer relief applies. 0% on the first £300,000 and 5% on the remaining £50,000 gives £2,500.
- Spouse currently owns a buy-to-let flat and you are living together, with no previous main residence being sold: the purchase is a higher rates transaction. 5% on the first £125,000 is £6,250, 7% on the next £125,000 is £8,750, and 10% on the remaining £100,000 is £10,000, giving £25,000.
- Spouse owned a home years ago but sold it: relief still applies, so £2,500. Their past ownership is irrelevant when you are the only purchaser.
There is no reason to move a completion date because of a wedding. Getting married does not change your own ownership history, and it is your spouse's current ownership, not the wedding itself, that can change the rates you pay.
Separation and divorce: the rule that treats one partner's property as the other's applies while a couple are living together. Where a couple have separated, or where one of them no longer holds any legal or beneficial interest in a former home, the position can be different. These cases turn on the detail and on the dates, so ask your conveyancer to check before the return is filed.
Annexe, land or an old home not sold yet?
These are the purchases where a standard calculator can get your stamp duty wrong. Get it checked before you exchange.
Options Available
If one buyer's prior ownership is costing you the FTB relief, consider the following approaches. Each has its own trade-offs and the right answer depends on your mortgage position, the property price, and how much the saving is worth relative to other practical constraints.
Buy solely in the FTB name
If the first-time buyer can obtain a mortgage in their name alone, they can claim the full FTB relief. Some lenders offer a joint borrower sole proprietor (JBSP) mortgage, where the non-FTB partner is a borrower on the mortgage but not an owner of the property. Note: the non-FTB must not be named as a legal or beneficial owner. This route works whether or not you are married, provided the other person does not currently own a dwelling. If they do, and you are married or civil partners living together, their property counts as yours for the additional dwellings rules, the purchase becomes a higher rates transaction and the relief is unavailable.
Accept standard rates
If a solo mortgage is not possible, standard rates apply. Budget for the higher SDLT cost upfront. The saving on a £350,000 purchase is significant but may not outweigh the practical constraints of a joint mortgage.
Negotiate the purchase price
Reducing the purchase price can partially offset the SDLT cost, though it will not restore the FTB relief itself. Use the standard rate calculator to find the optimal price negotiation target. A reduction of £10,000 to £15,000 can meaningfully close the gap.
A Lifetime ISA still works on a joint purchase. The first-time buyer can use their LISA savings and bonus towards the price even when buying with a partner who has owned before; the partner just cannot use a LISA of their own. See our LISA and stamp duty guide.
Common Mistakes to Watch Out For
Mixed FTB status purchases generate a high rate of SDLT errors, both in terms of overpaying and (more seriously) underpaying. These are the most common problems seen in practice.
Conveyancer files on FTB rates without checking both buyers
Some conveyancers assume FTB status based on what clients tell them without rigorously checking all joint buyers. If the return is filed on FTB rates and one buyer has prior ownership, HMRC can raise an enquiry and assess the unpaid tax plus interest and potentially a penalty. Both buyers must confirm their status in writing to the conveyancer before exchange.
Assuming overseas property does not count
A property bought in France, Portugal, or anywhere else in the world counts as prior ownership for FTB purposes. There is no geographic carve-out. Many couples where one partner has lived and owned abroad make this error.
Buying in joint names to add the non-FTB to the mortgage, then expecting FTB relief
Some buyers ask whether they can have the non-FTB on the mortgage but not on the title. That is what a joint borrower sole proprietor mortgage does, and lenders vary in whether they offer one. The key point is that FTB status tracks beneficial ownership of the property, not mortgage liability. If the non-FTB is named on the title at all, they are a buyer on the transaction and the relief is gone.
Failing to model the solo purchase option early enough
If the saving is significant, it is worth getting a mortgage-in-principle for the genuine FTB before exchange. Some couples discover a solo mortgage is feasible only after they have already committed to a joint purchase. Modelling both routes early gives you options.
Forum Spotlight: Common Buyer Questions
These are paraphrased versions of questions that come up often on Reddit r/HousingUK and MoneySavingExpert. Mixed FTB status purchases generate more confusion than almost any other stamp duty scenario.
A common question:
My girlfriend has never owned. I sold my flat in 2019. We are buying a house for £380,000. Is there any way to reduce our SDLT given that she is a genuine FTB?
On a joint purchase, no. Because you have previously owned property, neither of you can benefit from FTB relief on this transaction. However, there is one alternative worth exploring: if your girlfriend can qualify for a mortgage in her name only, she could buy as a sole purchaser and would pay FTB rates on the full price. At £380,000 that would mean paying £4,000 instead of £9,000on a joint purchase, a saving of £5,000. You would have no legal interest in the property, which has implications for security of tenure and mortgage affordability. Both of you should speak to a mortgage broker and solicitor before deciding.
A common question:
We got engaged last month. My fiance owned a flat in the 1990s. We are buying our first home together in three months. Does the engagement affect anything for stamp duty?
Neither the engagement nor the wedding changes your own ownership history, so there is nothing to time around the wedding date. Two things matter. First, if you buy jointly, the relief is already lost, because your fiance is a purchaser who has owned a home before. Second, if you buy in your own name alone, your fiance's flat from the 1990s does not disqualify you: where only one of you is the purchaser, the other's past ownership of a property they have since sold is not taken into account. The one point to check is whether your fiance owns a dwelling now. If they do, and you marry and are living together at completion, that property counts as yours for the additional dwellings rules, the purchase becomes a higher rates transaction and first-time buyer relief cannot apply. On the facts you have given, the flat was sold long ago, so that does not arise.
A common question:
My husband co-signed his parents' mortgage 15 years ago but never had any equity or ownership share. He was removed from the mortgage after two years. Does this count as owning property?
This depends on the precise legal arrangement at the time. Being a mortgage guarantor with no legal title and no beneficial interest does not constitute property ownership for FTB purposes. However, if he was named on the title deeds as well as the mortgage, that is a different matter and would likely count as prior ownership. The key question is whether he held any legal or beneficial interest in the property. Your conveyancer should review the documentation from the original transaction before filing the SDLT return on FTB rates.
A common question:
We're buying for £499,000. My partner owned a house years ago. We know we lose FTB relief. But is there any point negotiating below £500,000 for any other stamp duty reason?
On your facts, no. Because you are already paying standard rates due to mixed FTB status, the £500,000 threshold is irrelevant to your SDLT calculation. The £500,000 ceiling only matters for FTB relief eligibility, which you have already lost. Your SDLT is calculated using standard residential bands regardless of whether the price is £499,000 or £501,000. The meaningful standard rate threshold to be aware of is £925,000, where the 10% band begins.
Frequently Asked Questions
Can I buy in my own name only to keep FTB relief?
Yes, but only if you can obtain a mortgage solely in your name. If you buy alone you are assessed as an individual first-time buyer. Some lenders offer a joint borrower sole proprietor (JBSP) mortgage, where your partner is a borrower on the mortgage but not an owner of the property.
My partner's previous property was sold 10 years ago. Do I still lose relief?
On a joint purchase, yes. FTB relief is unavailable once any buyer named on the transaction has previously owned residential property, and there is no time limit or cooling-off period. If you buy in your own name alone, the position is different: a partner or spouse who is not a purchaser and who has sold their former home does not affect your eligibility.
We're not married. Does my partner's ownership affect me?
Only if you are buying together. If you purchase solely in your own name you are assessed as an individual first-time buyer, regardless of what your partner has owned. It is only joint purchases that require all buyers to be FTBs.
Does marrying someone who has owned a home end my first-time buyer status?
No. There is no rule that removes your first-time buyer status because of who you marry. If you buy in your own name alone, your spouse or civil partner's past ownership of a home they have since sold is not taken into account. Current ownership is what matters: where a married couple or civil partners are living together, a dwelling owned by one is treated as owned by the other for the additional dwellings rules, which makes the purchase a higher rates transaction and rules the relief out. There is no need to move a completion date around a wedding.
What counts as owning property?
Legal ownership, beneficial interest, or holding property on trust all count as ownership for FTB purposes. Renting, being named on a mortgage without having any legal or beneficial ownership, or having a charge over a property does not constitute ownership.
Reviewed by
Julie White
ACAStamp duty specialist since 1999Stamp Duty Land Tax Specialist
ACA and Tax Adviser with a career spanning nearly four decades, specialising in stamp duty planning and advisory work since 1999.