How did Multiple Dwellings Relief calculate SDLT savings?

MDR divided the total purchase price by the number of dwellings to determine the average price per unit, applied residential tax rates to that average, and multiplied by the number of units.

What is the 6 or more dwellings rule for non-residential SDLT rates?

Purchasing 6 or more separate self-contained residential dwellings in a single linked transaction qualifies the transaction for non-residential (commercial) SDLT rates, where the top rate is 5%.

United KingdomSDLT MDR ComparisonFinance & Salary

UK SDLT Multiple Dwellings Relief (MDR) Comparison Calculator

Compare historical Stamp Duty Land Tax (SDLT) with Multiple Dwellings Relief (MDR) versus current post-abolition standard rates on multi-unit property transactions.

Stamp Duty Land Tax (SDLT)Stamp Duty Property Tax Multiple Dwellings Relief (MDR)Multiple Residential Dwellings

Calculated Result

Current Total SDLT Payable (Post-MDR)

£72,000

Calculator Inputs

Total Property Purchase Price (£)

Quick select:

Number of Self-Contained Dwellings3 units

2 units10 units

Calculated Result

Current Total SDLT Payable (Post-MDR)

£72,000

SDLT with Historical MDR

£12,000

Tax Increase Since Abolition

£60,000

Average Price per Dwelling

300,000 £/unit

Calculation Methodology

MDR calculated SDLT by dividing total purchase price by number of dwellings, calculating tax on average price, and multiplying by number of dwellings (subject to 1% minimum).

Important Legal & Educational Disclaimer

Multiple Dwellings Relief (MDR) for SDLT was abolished for transactions completing on or after 1 June 2024 (subject to transitional contracts exchanged on or before 6 March 2024).

This calculator is designed for educational and informational purposes only based on public statutory frameworks. The outputs do not constitute binding financial, tax, or legal advice. We assume no liability for decisions made based on these estimations. Always verify with the relevant official authorities or a certified professional advisor.

Frequently Asked Questions

MDR was abolished on 1 June 2024. Property investors now pay standard SDLT (with non-residential or higher residential surcharge rates if 6+ units).

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United Kingdom

UK SDLT Multiple Dwellings Relief (MDR) Comparison Calculator

Calculator Inputs

Calculation Methodology

Important Legal & Educational Disclaimer

Frequently Asked Questions

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