A first-time buyer is someone who’s never owned a home or land before (either in the UK or abroad) and plans to live in the property they’re buying - this is known as their residential property.
If you’ve inherited a property or some land, you wouldn’t be classed as a first-time buyer, even if you’ve never bought before yourself. This means that first-time buyer benefits, like stamp duty discounts, are only available if you’ve never owned a residential property before.