Caution is the watchword on stamp duty deals.

Byline: JULIA POSENER

Q THE new build property I am purchasing is being sold for pounds 130,000, but the builder has agreed to pay 5% of the deposit. Does this affect the stamp duty?

A YES, it will. Ordinarily, a property with a purchase price of pounds 130,000 will attract stamp duty land tax of 1%, so that you would have to pay pounds 1300.

However, the tax is payable only on the sum that the purchaser actually pays, and in this case you will be paying pounds 123,500, which is below the threshold of pounds 125,000. In the circumstances, no tax should be payable.

One word of caution. You must ensure that your lender is aware of the amount that you are actually paying and the fact that there is a discount, as it will be lending on the basis of the original purchase price.

Q HOW do I apply for a licence as a landlord of a house in multiple occupation?

A YOU will only need such a licence if the property is three or more storeys high, and if there are more than five tenants who do not form one family.

You should log on to the local authority web site and complete the on line HMO form, which should be printed off and returned to the local authority offices.

If you do not have internet access, call the local authority and request the form.

An HMO licence costs approximately pounds 620, and should last for five years.

Q I AM taking over a new business. Could you outline the position with regard to disabled access.

A AS A service provider, you will be required by law to tackle physical features of the premises, including steps and high counters that prevent disabled people using your service. The law requires you to make reasonable adjustments.

These could be relatively simple such as replacing a round door knob with a lever handle, to make it easier for a person with severe arthritis to enter.

What is reasonable will be based on a number of factors including the resources of your business, the cost and practicality of the adjustment, and the potential benefits to customers. A small corner shop would not be required to take the same steps as a high street store.

If you do not take appropriate action then you run the risk of a court action from a disabled person who considers that you have discriminated against them. Although the law has been in operation for some time, there is little legal action that has been reported.