Does multiple dwellings relief apply to a purchase by a company?


“Client purchasing a building in the name of his company. Building comprises two flats let on assured shortholds. Price of whole building £220,000. Client tells me he is entitled to claim multiple dwelling relief and on the face of it, that seems correct resulting in a stamp duty liability of £6,600. I am keen to confirm this is correct.”

Source: BLG Member


As the purchaser is a company the 3% surcharge will apply but the client is correct that multiple dwellings relief* can be claimed. On that basis I also make the tax payable £6,600.

At the time of publication this response was correct however as tax legislation and practice change from time-to-time you should take specific advice before taking any action.

* – Please note that multiple dwellings relief (‘MDR’) is abolished from 1 June 2024 unless contracts were exchanged on or before 6 March 2024 or are substantially performed before 1 June 2024.

For more information on SDLT please see Ann’s Stamp Duty Land Tax Q&As. This free resource covers a wide variety of SDLT queries and they can be filtered by subject to find specific queries of interest.

To be notified when new Q&As are published please sign up for alerts here.