Glossary · UK
What is Multiple Dwellings Relief?
An SDLT relief allowing a lower average-rate calculation when buying multiple residential properties in one transaction, abolished 1 June 2024.
Full Definition
Multiple Dwellings Relief (MDR) was a Stamp Duty Land Tax (SDLT) relief that allowed buyers purchasing two or more dwellings in a single transaction to calculate their SDLT bill based on the average price per dwelling, rather than the total price. This significantly reduced the SDLT payable on bulk residential purchases. MDR was abolished for transactions completing on or after 1 June 2024 (Spring Budget 2024), with an exception for contracts exchanged before 6 March 2024 even if completion falls after 1 June 2024. Mixed-use SDLT rates (non-residential lower rates) remain available for genuine mixed-use properties. No direct replacement was introduced. Buyers of multiple dwellings in one transaction now calculate SDLT at residential rates on the full price, plus any applicable surcharges.