No MDR as mobile home is a chattel
In Matthew Lambourne & Anor v HMRC [2026] TC09942, the First Tier Tribunal (FTT) held that a separate habitable unit was a chattel, not part of the land. Multiple Dwellings Relief (MDR) did not apply, but its value was not part of the chargeable consideration for Stamp Duty Land Tax (SDLT).
