Commentary on Sections Schedule 5 - Higher rates residential property transactions Spouses and civil partners purchasing alone
213.Paragraph 25 sets out how the higher rates residential property transaction rules apply to spouses and civil partners purchasing alone. These provisions provide that such transactions are to be treated as being higher rates residential property transactions if this would be the case had the buyer’s spouse or civil partner been a buyer also. Paragraph 25(3) sets out the exceptions to this rule (broadly where the couple are separated).