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How on earth are the eligibility criteria to be policed? As I understand it, you're only a 'first time buyer' if you've never before owned any freehold or leasehold property anywhere in the world. Firstly, this smacks of arrogance - of course freehold and leasehold title are the only property owning concepts recognised anywhere in the world (!) - and secondly, will HMRC make enquiries of every state in the world to determine whether those claiming SDLT exemption have not owned real property there? If I've rented in the UK for ten years but before that owned real property in Papua New Guinea, but claim to be a 'first time buyer', how does HMRC intend to prove that I've hitherto owned real property outside the UK?