First-time purchases from a developer are exempt.
Data source : https://www.gov.uk/government/statistical-data-sets/price-paid-data-downloads
License : Contains HM Land Registry data © Crown copyright and database right 2021. This data is licensed under the Open Government Licence v3.0.
More details at https://www.plumplot.co.uk/posts/home-resale-analysis.html
by vladatb