Yes, even though you are not a first-time homebuyer, your spouse may claim a refund up to the maximum, so long as you did not own a home while you were spouses of each other. Where a husband who is not a first-time buyer and a wife who is a first-time buyer purchase a home together, the wife may claim the land transfer tax refund on her interest and her husband's interest, if he sold his interest in all homes that he previously owned before becoming her spouse.