Buying 'first house' to rent - extra 3% stamp duty or not?

My son, who doesn't own a house, is buying a 'buy to let' property. This will thus be his first and only property.
My reading of the new rules about the extra 3% stamp duty is that it
won't apply to my son's purchase. Am I right?
--
Chris Green
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On 23/03/2016 12:31, snipped-for-privacy@isbd.net wrote:

Yes. See eg the official guidance
"If, at the end of the day of the transaction, an individual owns 2 or more properties and has not replaced their main residence, the higher rates will apply."
at https://www.gov.uk/government/publications/stamp-duty-land-tax-higher-rates-on-purchases-of-additional-residential-properties/stamp-duty-land-tax-higher-rates-on-purchases-of-additional-residential-properties
--
Robin
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