Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

SDLT multiple dwellings relief

09 January 2019 / Edward Hellier
Issue: 4678 / Categories: Comment & Analysis

Multiple benefits


  • If multiple dwellings relief applies the stamp duty land tax liability on the transaction is calculated according to the average value of the properties purchased multiplied by the number of those dwellings.
  • Dwelling is defined in FA 2003 Sch 6B para 7.
  • Council tax and VAT cases are instructive if not binding in determining a property for multiple dwellings relief.
  • A multi-factorial assessment of the property’s characteristics is required to determine the nature of the dwelling.

Despite concerns to the contrary multiple dwellings relief survived the autumn Budget and remains an important if underused relief from stamp duty land tax.

The relevant legislation is contained in FA 2003 Sch 6B. Broadly the relief may be claimed when the main subject matter of a transaction or linked transactions is two or more dwellings. If it applies the stamp duty land tax liability is calculated...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon