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.
Buying six or more dwellings in one deal?
Non-residential rates can apply. Multiple dwellings relief ended in June 2024, so older advice may be out of date.
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 This calculator is for historical reference only.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 preserve MDR for contracts exchanged on or before 6 March 2024, regardless of when the transaction completes, provided the contract is not varied and the rights under it are not assigned after that date.
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) | £63,750 | £12,000 | £51,750 |
| 2 properties at £100k each (£200k total) | £1,500 | £2,000 | -£500 |
Note: These figures use current post-April 2025 SDLT rates for illustration. MDR is no longer available for new purchases. It was abolished for transactions with an effective date on or after 1 June 2024, and survives only for contracts exchanged on or before 6 March 2024, or for later contracts that completed or were substantially performed before 1 June 2024.
Special Considerations
Transitional Provisions
Contracts exchanged on or before 6 March 2024 can still claim MDR whenever they complete, provided the contract is not varied and the rights under it are not assigned after that date. There is no 31 December 2024 completion deadline, despite that date appearing in some commentary.
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 the filing date for the original return. See our MDR guide for eligibility criteria.
Alternative: 6+ Dwellings Non-Residential Rates
Where six or more separate dwellings are bought in a single transaction, section 116(7) of the Finance Act 2003 treats them as not being residential property, so the non-residential rates of 0%, 2% and 5% apply. This follows from the facts and is not something you elect into: what matters is whether there is a single contractual obligation to take six or more dwellings, and whether six or more are in fact taken. Unlike MDR, this rule was not abolished and is still available. For a recent example, see the six-dwelling rule and the Providence House sale.
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. A purchase with an effective date on or after 1 June 2024 cannot claim MDR unless it falls within the transitional rules above. For purchases of six or more dwellings in a single transaction, the non-residential rates apply instead under section 116(7) of the Finance Act 2003, and that rule was not abolished. Note that section 75A targets arrangements designed to manufacture the position, such as splitting one deal into smaller ones or adding a sixth small dwelling.
Frequently Asked Questions
Has Multiple Dwellings Relief been abolished?
Yes. Multiple Dwellings Relief was abolished for transactions with an effective date on or after 1 June 2024. Two transitional positions survive. Contracts exchanged on or before 6 March 2024, the Spring Budget 2024 announcement date, keep MDR whenever the transaction completes, provided the contract is not varied and the rights under it are not assigned after 6 March 2024. Contracts entered into after 6 March 2024 keep MDR only if the transaction completed or was substantially performed before 1 June 2024.
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 under the transitional rules. If contracts were exchanged on or before 6 March 2024, MDR still applies however late the transaction completes, as long as the contract has not been varied and the rights under it have not been assigned since that date. If contracts were exchanged after 6 March 2024, MDR applies only where the transaction completed or was substantially performed before 1 June 2024. No other completion deadline applies.
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.
MDR Case Law (Historical Context)
MDR's 2024 abolition was preceded by years of disputed tribunal cases over what qualified as a “dwelling” under the relief. The leading decision is Fiander and Brower v HMRC [2021] UKUT 156 (TCC), where the Upper Tribunal set out how the “suitable for use as a single dwelling” test works. Suitability is judged on the physical attributes of the property at the effective date of the transaction, and privacy and security between the parts matter. An annexe linked to the main house by an open corridor, with unimpeded access between the two, was held not to be suitable for use as a separate single dwelling. That reasoning defeated many claims based on annexes, granny flats and outbuildings that lacked genuine separate-dwelling characteristics such as their own kitchen, bathroom and lockable entrance.
For historical MDR claims still within the amendment window, the Fiander and Brower test remains the benchmark for whether a property qualified. See the full case analysis on the landmark stamp duty cases reference and the MDR annexe and granny flat guide for the practical application of the test.
Reviewed by
Julie White
ACASDLT Expert since 1999Stamp Duty Land Tax Specialist
ACA and Tax Adviser with a career spanning nearly four decades, specialising in SDLT planning and advisory work since 1999.