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  1. We are buying a property which has an annex. There is only 1 council tax paid on the whole property, which includes this annex. There is only 1 electricity feed, 1 gas feed + 1 water bill. Should we be charged the higher rate SDLT for a dwelling house purchased where the transaction also concerns the purchase of an annex? This whole property will be our only property and we intend to live there.
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