For homeowners who have found their next property before they are ready to sell their current one, a lesser-known rule offers real flexibility.

And it is more generous than most people realise.

Moves rarely line up as neatly as anyone would like. Selling first remains the strongest position for most buyers, as our colleagues at Corum regularly advise, but the right next home does not always wait, and for those who have already found it, the question is how to secure it without rushing the sale of the home they are leaving.

Buying first has traditionally meant paying the Additional Dwelling Supplement, currently 8% of the purchase price, on top of the usual Land and Buildings Transaction Tax. On a £300,000 home, that is £24,000 due on the day of entry, which is why selling first is so often the sensible route.

How the Window Works

What fewer people realise is how much room the rules now allow. Since April 2024, a buyer who pays the supplement on a new main residence can reclaim it in full if they sell their previous home within thirty-six months, double the eighteen months that applied before, provided the home they sell was their main residence and the new property becomes their main home.

Three years is a considerable window, and it changes the calculation entirely. Rather than selling in a hurry, the owner can move into the new home, let the previous one, and allow the rental income to support it while they choose the right moment to sell, with the supplement returned once that sale completes.

It does need to be planned properly. The sale must complete within the thirty-six months, and because a tenancy in Scotland has no fixed end date, the point at which the tenant moves on and the property comes to market should be built into the timeline from the outset rather than left to chance. Anyone letting a home they have lived in will also need consent from their mortgage lender and the right landlord insurance, and it is worth asking an accountant how the rental income, and the eventual sale, will be taxed.

This is where a joined-up approach makes all the difference. A good solicitor will confirm the tax position, we will make sure the letting side runs to plan, and when the time comes to sell, our colleagues at Corum can bring the home to market well within the window, so the whole move is handled from start to finish.

“For anyone who has found the right next home before they are ready to sell their current one, the three-year window is well worth understanding,” says Dave Dyer, Managing Director of Domus. “Handled properly, it allows you to move when it suits you, and to sell at a time of your own choosing.”

If you are weighing up a move this autumn, we would be glad to talk through how letting might fit your plans, with no obligation and no pressure.

Moves rarely happen in the right order. Thirty-six months means they no longer have to.

This article is general information rather than tax, legal or financial advice. Please speak to a solicitor or accountant about your own circumstances.