Business of the House

I can broadly answer my hon. Friend’s question. If, because of exceptional circumstances beyond the person’s control, they are unable to sell their previous home within three years of buying their new one, a refund of the higher rates on additional dwellings can also be claimed, as long as the property is sold as soon as possible after those exceptional circumstances have ended. Where a person is not permitted to sell their property and, as a result, misses the three-year period, that would be considered to be an exceptional circumstance, and this may include properties that are not allowed to be sold owing to fire safety issues. HMRC will consider each individual case on its own merits but, obviously, there will be a broad category that my hon. Friend points to and therefore I think there is some comfort for him in HMRC’s position.