Multiple Dwellings Relief Calculator
Calculate Multiple Dwellings Relief for stamp duty. Compare MDR rates with standard SDLT on bulk property purchases. Note: MDR was abolished June 2024.
MDR Details
MDR Abolished from 1 June 2024
Multiple Dwellings Relief was abolished for transactions completing on or after 1 June 2024. This calculator is for historical reference only.
Minimum 2 dwellings, maximum 20
Total purchase price for all dwellings
MDR only applied to additional properties
Average Per Dwelling
£200,000
Comparison
Standard SDLT (Without MDR)
£50,000
MDR Not Available
Multiple Dwellings Relief was abolished from 1 June 2024. Enable the pre-June 2024 option to see historical calculations.
Standard SDLT applies: £50,000
| Method | SDLT |
|---|---|
| Standard Rate | £50,000 |
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1% Minimum Rule
When MDR applied, the tax payable was the higher of: (a) the MDR calculation, or (b) 1% of the total consideration.
Disclaimer: This tool does not constitute financial advice. We do not recommend taking actions based solely on these results. The calculator makes assumptions and results may be inaccurate due to changes in government policy, interest rates, or personal circumstances. You use this information at your own risk. We can't guarantee to be perfect, so do note you use the information at your own risk and we can't accept liability if things go wrong. For official guidance, visit Gov UK.
Understanding Multiple Dwellings Relief
What Was MDR?
Multiple Dwellings Relief was a stamp duty relief available when purchasing more than one dwelling in a single transaction. It calculated tax based on average price per dwelling. Use our stamp duty calculator for current rates.
How It Was Calculated
MDR calculated SDLT using the average price per dwelling, then multiplied by the number of dwellings. The minimum rate was 1%, even if average price was below threshold.
Abolition
MDR was abolished on 1 June 2024 following the Spring Budget 2024. Transitional rules applied for contracts exchanged before 6 March 2024 until end of 2024.
MDR vs Standard SDLT Examples
| Scenario | Standard SDLT | MDR SDLT | Saving |
|---|---|---|---|
| 3 flats at £150k each (£450k total) | £12,500 | £4,500 | £8,000 |
| 6 houses at £200k each (£1.2m total) | £54,000 | £45,000 | £9,000 |
| 2 properties at £100k each (£200k total) | £1,500 | £2,000 | -£500 |
Note: These are historical calculations. MDR is no longer available for new purchases.
Special Considerations
Transitional Provisions
Contracts exchanged before 6 March 2024 but completing after 1 June 2024 could still claim MDR until 31 December 2024 under transitional rules.
Retrospective Claims
You can claim MDR retrospectively for purchases completed before abolition where the relief was not initially claimed. Claims must be made within 12 months of completion. See our MDR guide for eligibility criteria.
Alternative: 6+ Dwellings Non-Residential Rates
Purchases of 6 or more dwellings may qualify for non-residential SDLT rates (0-5%) if treated as a commercial property investment, offering significant savings.
Refund Claims for Historic Purchases
If you completed a multiple dwelling purchase before abolition and paid more SDLT than required, you may be able to claim a refund if within the amendment window. Check MDR case law for claim precedents.
MDR Abolished
Multiple Dwellings Relief was abolished on 1 June 2024. This calculator is for historical reference and transitional claims only. New purchases completed after this date cannot claim MDR. For purchases of 6 or more dwellings, consider whether non-residential SDLT rates may apply instead.
Frequently Asked Questions
Has Multiple Dwellings Relief been abolished?
Yes. Multiple Dwellings Relief (MDR) was abolished on 1 June 2024. It is no longer available for new property purchases. However, MDR still applies to transactions where contracts were exchanged before 1 June 2024, provided completion occurs within a reasonable timeframe.
How did Multiple Dwellings Relief work?
MDR allowed buyers purchasing two or more dwellings in a single transaction to calculate SDLT based on the average price per dwelling rather than the total price. This often resulted in lower SDLT because more of the purchase fell within lower tax bands.
Can I still claim MDR on any purchase?
Only if contracts were exchanged before 1 June 2024. If you exchanged contracts before this date but have not yet completed, you may still be eligible. No new claims can be made for contracts exchanged on or after 1 June 2024.
Is there a replacement relief for multiple purchases?
No direct replacement relief has been introduced. Buyers purchasing multiple dwellings now pay standard SDLT rates on the total consideration. For linked transactions, the total price is used to determine the rate, which is then applied to each transaction.
Can I claim an MDR refund for past purchases?
If you purchased multiple dwellings before 1 June 2024 and did not claim MDR at the time, you may be able to submit an amendment to your SDLT return within the normal time limit. HMRC allows amendments within 12 months of the filing date.
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Emma Richardson, MRICS
Chartered Surveyor & Property Tax Specialist
Emma Richardson is a RICS-qualified Chartered Surveyor with over 12 years of experience in UK property taxation. She founded Stamp Duty Calculator to help buyers understand the complex world of property transaction taxes.