When can an interest in the former matrimonial home be ignored for the purposes of the 3% surcharge?


I divorced from my ex-wife around 2 years back amicably. At the time of the divorce we owned and still own the property and mortgage. We have two kids and both kids live with my ex-wife. My ex-wife’s income is not enough for the mortgage hence I have not removed my name from mortgage and title.

Since the divorce, I have married again and moved out of the property renting another flat. I am now ready to buy a property with my current wife but I am not sure if there is any way that I can avoid the higher rate SDLT. I have read that if I am able to get a court order I have a chance to avoid the 3% extra SDLT.

Can you please advise?



There needs to be a property adjustment order pursuant to the Matrimonial Causes Act 1973 in favour of your ex-wife in order for your ownership of the former matrimonial home to be ignored for the purposes of the 3% surcharge.

At the time of publication this response was correct however as tax legislation and practice change from time-to-time you should take specific advice before taking any action.

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