»Ê¹ÚÌåÓýapp

MDR has been abolished for transactions which complete, or which substantially perform (see SDLTM07850), on or after 1 June 2024, subject to special transitional rules (see SDLTM29902+.).

Special transitional rules relating to linked transactions, can be found at SDLTM29903

»Ê¹ÚÌåÓýapp conditions for the relief are set out in FA03 S58D and SCH6B. References in this section of the manual are to paragraphs of that schedule unless otherwise stated.

»Ê¹ÚÌåÓýapp relief applies where the main subject matter of a transaction contains at least two dwellings. »Ê¹ÚÌåÓýappse can be purchased in linked transactions or in one transaction. »Ê¹ÚÌåÓýapp purchase of property other than the dwellings will not invalidate the relief (Para 2(2) and 2(3)).

»Ê¹ÚÌåÓýapp relief cannot be claimed (Para2(4)) where:

• »Ê¹ÚÌåÓýappre is an exercise of collective rights to buy by tenants of flats (see FA03 S74 amd SDLTM28510).
• Crofting community rights to buy are exercised (FA03 S75 and SDLTM29000)
• »Ê¹ÚÌåÓýapp dwelling is a higher threshold interest such that the 15% rate applicable to non-natural persons purchasing residential property applies (see FA03 SCH4A and SDLTM09500).
• SDLT group relief, reconstruction relief and acquistion relief could be claimed or has been withdrawn (see FA03 SCH7 and SDLTM23000).
• Charities relief could be claimed or has been withdrawn (see FA03 SCH8 and SDLTM26000)

Reliefs also not available where the dwelling is subject to a long lease, except in certain circumstances (Para 2(6) and 2(7) - see SDLTM29930).

See SDLTM29955 for the meaning of "dwelling" for the purposes of multiple dwellings relief.