When can you claim Multiple Dwellings Relief (MDR)? Will a purchase of two such dwellings also result in a higher rate charge?

MDR now ceases to apply for contracts exchanged on or after 1 June 2024.

  • In the Spring Budget 2024 the government announced the abolition of MDR:
  • Transitional rules mean that MDR can still be claimed for contracts exchanged on or before 1 June 2024 subject to various exclusions.

Stamp Duty Land Tax (SDLT): You are about to purchase two properties in a single transaction. Perhaps this is the purchase of a larger property with an annexe, a granny flat, or some other kind of accommodation, such as a cottage within the grounds of the larger property.

Our SDLT MDR & Annexes Tool is based on the legislation and current case law: this will takes you over the key conditions that you will need to meet to enable you to decide which rate of SDLT applies to your transaction. 

Meet the qualifying conditions and you may be able to claim both Multiple Dwellings Relief and relief from the Higher Rate Charge.

This tool is available to subscribers to the webservice: Access the SDLT & Annexes Tool

Subscription Plans

Stamp Duty Land Tax (SDLT) Tool, if you are buying two or more properties in a single transaction use this tool to see if you meet the qualifying conditions and you may be able to claim both Multiple Dwellings Relief and relief from the Higher Rate Charge.

Use the tool to calculate the rate of SDLT on the purchase of a larger property with an annex, a granny flat, or some other kind accommodation, such as a cottage within the grounds of the larger property.

Duration: 365 Days
Price: £159.00

Not a subscriber to www.rossmartin.co.uk? Then sign up and add this VtaxP tool at the same time.

Subscription Plans

Renew your subscription or subscribe for the first time to unlock the practical tax database at www.rossmartin.co.uk.

The annual fee for a sole practitioner: i.e. a sole trader or single director corporate practice,who is trading out of one office is only £519 + VAT. If you are a multi-partner/director firm, the cost is £159 + VAT per additional partner/director (you get one free with each office!).

If you have more than one office then go to the Multi Office subscription (next one down). You are given one free partner/director per office, if you have multiple partners/directors you pay £159 + VAT per additional person.

 

Duration: 365 Days
Price: £519.00

Subscription Plans

Subscribe to unlock www.rossmartin.co.uk. The annual fee is just £519 + VAT, per office.

If you have more than one office then you pay £519 + VAT per extra office. this costing gives you one free partner/director per office: these are automatically given logins.

If you are a multiple partner/director business you pay £159 + VAT per fee earning partner or director, this is regardless as to whether they use the service. 

Duration: 365 Days
Price: £519.00