← Glossary

Multiple Dwellings Relief (MDR)

An SDLT relief for buying more than one dwelling in a single transaction.

Multiple Dwellings Relief let buyers who purchased more than one dwelling in one deal (for example a house with a self-contained annexe) calculate SDLT on the average price per dwelling, often cutting the bill sharply.

Many buyers — and their solicitors — missed it and overpaid. Where it applied, a backdated reclaim from HMRC may be possible.

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