Multiple Dwellings Relief (MDR) has been abolished effective from 1st June 2024. Overpaid SDLT before this date?  Contact us today!

MDR Abolished!
Secure Your Refund Claim for up to 12 Months.

MDR has been abolished and can no longer be claimed for transactions completing or substantially performed on or after 1 June 2024. However, if you bought more than one dwelling, you could still claim MDR under these conditions:

  • Contracts were exchanged on or before 6 March 2024.
  • Contracts were substantially performed before 1 June 2024.
  • Contracts completed before 1 June 2024.

Expedite your MDR refund process before it’s too late. Act now and claim with help of UK Property Accountants! 

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UKPA Provides Complete MDR Solution

What You Receive

Quick Service

Free Assessment through our MDR Assessment Form

Competitive Industry Fee

Our Written Tax Advice for Multiple Dwellings Relief now starts from £995. (Inclusive of VAT)

Dedicated TAX Team

Our property tax experts look after you personally to provide the best outcome

Services Included

Free call and online meetings for assessment
No Hidden Costs

Facts about Multiple Dwellings Relief?

  • MDR does not apply automatically; it must be claimed.
  • MDR is available for multiple dwelling purchase in a single or linked transaction.
  • MDR applies to properties where the construction work is yet to start (off plan purchases).
  • Non-UK residents are also eligible for MDR.
  • Buyers of several properties are allowed to choose between applying commercial or residential rates for SDLT.
  • HMRC is tightening claims on MDR. It is prudent to take help from professional tax advisers who assist you to claim the relief.
  • MDR reduces your SDLT payment to HMRC.

Our Experience

Oliver had a complex transaction with attached Annex on his second property market valued at £3 million.

His SDLT payable would have been £361,250 (12.04% of his total purchase price).

UKPA's dedicated Tax Team liaised with HMRC and secured Multiple Dwellings Relief.

Oliver saved a whopping £88,750.

Mr. Evans came to us with a purchased property valued at £2 million with £211,250 SDLT paid.


The property had an Annex attached making it eligible for Multiple Dwellings Relief.


UKPA's dedicated Tax team liaised with HMRC for an amended SDLT return with a refund for Mr. Evans of £68,750.


Per the UKPA's policy, this kind of refund claim is done on a no-win-no-fee basis. So only when Mr. Evans got back his refund from HMRC were our fees charged.

A Buy-to-Let company required Written Tax Advice within a week on their purchase of several flats.

UKPA liaised with company's solicitors and delivered Written Tax Advice, which allowed the company to complete their transaction prior to deadline for completion.

The company saved £81,425 in SDLT due to our MDR advice report.

Frequently asked questions

What is Multiple Dwellings Relief?

MDR is relief on Stamp Duty Land Tax (SDLT) for purchase of two or more dwellings.

When do Multiple Dwellings Relief Apply?

MDR applies on transactions involving  at least two dwellings which could be single or linked transaction.

Are Companies eligible for Multiple Dwellings Relief?

Yes, companies are eligible for MDR.

Can I claim for Multiple Dwellings Relief if I missed initially?

 You can claim for Refund and Claim MDR if you missed your claim initially. You have to make the claim within 12 months.

What is the effect of planning restrictions on claims for Multiple Dwellings Relief?

MDR qualification is based on case to case basis and conditions. Strong evidence to support MDR provides for strong grounds qualifying for MDR.


What is a Dwelling?

HMRC defines dwelling as "a building or a part of building that affords those who use it facilities required for day-to-day private domestic existence and a sufficient degree of permanence."

How to claim Multiple Dwellings Relief?

MDR should be claimed during purchase of property.  Generally, solicitors request confirmation or written tax advice from  tax expert for application of MDR.

What is the maximum amount you can claim for Multiple Dwelling Relief?

There is no such amount as maximum amount which you can claim as MDR.

Is Multiple Dwellings Relief applicable in mixed-use properties?

In scenario of mixed-use, purchaser can either apply the non-residential rates to the entire property or use a hybrid calculation which applies to non-residential rates and residential rates.

How long does it take the HMRC to refund?

There is no fixed time. It generally takes up to 30 days to make the refund but we have had experiences where HMRC initially requests for evidence and then makes the refund.

Have you Overpaid SDLT?

Our Internal research show 1 in every 5 home purchasers has overpaid their Stamp Duty Land Tax.

You can claim back over-paid SDLT returns within 36 months from date of your transaction.

Our Two Step SDLT rebate process is industry efficient and cost effective

SDLT Refunds

Did you know you can claim refund up to 3 years from date of your property transaction?

SDLT Relief

 SDLT relief reduces your Stamp Duty Land Tax to HMRC. 

There are more than 15 SDLT relief applicable to Individuals and Companies.

SDLT Exemptions

 Depending on the nature of transactions, there are cases where home buyers qualify for SDLT reliefs or SDLT exemptions.

Two Step SDLT Rebate Claim

Step 1 - Determine Eligibility

We will assess the eligibility of your claim. Fill our MDR Form and leave the rest to us.

Step 2 - Refund Approved or Written Advice Provided

We secure your SDLT rebate from HMRC if initial SDLT is already paid. If you are planning to buy a property, we will provide written tax advice to you or your solicitor for MDR claim.

More on Multiple Dwellings Relief

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