Is the first-time buyer stamp duty reduction available pro-rata?

Q Can you tell me what happens if two people are buying a property under £250,000 and one of them is a first-time buyer and the other is not? Would they get a 50% reduction on the stamp duty due? DR A No they would not get a 50% reduction on the stamp duty due. HM Revenue & Customs says that to qualify for the stamp duty exemption both (or all) the buyers of a property must be first-timers. So if one of the buyers has previously owned a property there is no stamp duty exemption. You can find out more about who qualifies as a first-time buyer here .