The terms and conditions for the stamp duty offer are as follows:

Properties in England

Stamp Duty Paid Offer available on selected new apartments, excludes resale apartments and apartments sold off plan and properties in Scotland.
Offer is valid on a tapered basis, as described below.
McCarthy Stone will fund the stamp duty costs incurred above the government nil rate band of £250,000 if you complete on or before 30th September 2021.
McCarthy Stone will fund the stamp duty costs incurred above the adjusted government nil rate band of £125,000 if you complete between 1st – 29th October 2021.
Stamp duty cost will be deducted from amount payable at completion and only paid at the Single Property Rate
If Additional Home Rate applies the difference shall be borne by the purchaser
Not to be used in conjunction with any other offer – except Smooth Move. Smooth Move terms and conditions
See Sales Consultant at your development of interest for more details
Offer may be withdrawn at any time at the sole discretion of McCarthy Stone

Land Transaction Tax Offer available on selected new apartments, excludes resale apartments and apartments sold off plan and properties in Scotland.
Offer is valid on a tapered basis, as described below.
McCarthy Stone will fund the land transaction tax costs incurred above the government nil rate band of £180,000 if you complete on or before 29th October 2021.
Land Transaction tax will be deducted from amount payable at completion and only paid at the Single Property Rate
If Additional Home Rate applies the difference shall be borne by the purchaser
Not to be used in conjunction with any other offer – except Smooth Move. Smooth Move terms and conditions
See Sales Consultant at your development of interest for more details
Offer may be withdrawn at any time at the sole discretion of McCarthy Stone