When you acquire two or more dwellings as part of the same transaction or as linked transactions a claim for Stamp Duty Land Tax (SDLT) Multiple Dwellings Relief (MDR) may well be possible. Our latest survey of unsuccessful claims for MDR by property buyers reveals that buyers and their advisers are getting the rules wrong.

Our detailed review of SDLT appeal cases, heard by the First Tier Tribunal and Upper Tribunal in 2020 and 2021 show that in nearly all the decisions, an annexe or outhouse that is claimed to be a separate dwelling does not 'tick the right boxes' to show that it can provide independent access, security and privacy.

We have created an SDLT: Multiple Dwellings Relief Tool as a quick way to save yourself the cost of professional fees and fighting your case before a tax appeal.

Use our tool to check whether MDR is possible on 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.


Access the SDLT: Multiple Dwellings Relief & Annexes Tool

 

What we found in our case review:

Save yourself legal fees and use our tool.


Access the SDLT: Multiple Dwellings Relief & Annexes Tool

 

Further useful tax guides on this topic

SDLT: At a glance SDLT rates and allowances
What is Stamp Duty Land Tax (SDLT)? What are the rates of Stamp Duty Land Tax (SDLT)?

SDLT: Multiple Dwelling Relief
What is Multiple Dwellings Relief (MDR) for Stamp Duty Land Tax purposes? When does it apply and how is it claimed?

SDLT: Non-residents’ surcharge
Non-UK residents will be subject to an additional 2% Stamp Duty Land Tax (SDLT) surcharge on the acquisition of UK residential property from 1 April 2021.


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