I’m looking for a bit of advice/guidance on stamp duty when multiple properties are owned. As a result of inheritance I currently have the following property;

House 1 - UK, owned and paid for by me since 1996, no mortgage. Currently empty but my nephew will be moving into it (rent free) while he sorts out his deposit.

House 2 - UK, owned and paid for by my late wife since 2006, no mortgage. I will inherit this, probate just granted not yet changed on land registry. I’m living in this house and have done so for a number of years.

House 3 - EU, owned jointly by me and my late wife, no mortgage. I’ve yet to go and put this into my name. This is a holiday home.

UK = England

My question is regarding the purchase of a new house. I believe I would be required to pay an elevated stamp duty because I own a property already, but have read that this can be claimed back within 3 years if my main residence is sold within that time. For this purpose, which property is or will be classed as my main residence?

If it’s House 2, does that mean that I can sell it and buy a new one and only pay the normal rate of stamp duty, or does the fact I have House 1 and 3 mean that I’ll always have to pay the higher rate? Any advice welcome, thanks!