Who qualifies as a first-time buyer for stamp duty?

Q I have a sister-in-law aged 74 who, after many years, has divorced her husband. Their home was in joint names. She is now looking to purchase a home for herself. Is there any way she could be considered a first-time buyer and qualify for the stamp duty holiday? JC A No, I am afraid your sister-in-law will not qualify for the stamp duty exemption. The exemption is for homes costing less than £250,000 bought by first-time buyers. And because your sister-in-law has previously owned property – albeit as a joint owner – in the eyes of HM Revenue & Customs she is not a first-time buyer.