SDLTM29957 - Relief for transfers involving multiple dwellings: treatment of student accommodation
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
(Please note, this page was amended significantly on 30 March 2020)
»Ê¹ÚÌåÓýapp treatment of student accommodationÌýincluding the circumstances in which the relief appliesÌýis covered in detail at SDLTM00377.Ìý