MDR – not an overpayment of SDLT

October 2020 | Conveyancing

Multiple dwelling relief (MDR) is an SDLT relief which can be claimed when more than one dwelling is purchased where a transaction or a number of linked transactions include freehold or leasehold interests in more than one dwelling. SDLT is calculated taking an average price of each dwelling multiplied by the number of dwellings and …

This article is only available to subscribers.