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Multiple dwellings

Is Multiple Dwellings Relief still available?

Is Multiple Dwellings Relief still available?

Jan 15, 2026

Multiple Dwelling Relief

MDR is mostly abolished from 1 Jun 2024. Transitional rules may apply if contracts exchanged on/before 6 Mar 2024. See Scotland.

<-What counts as a “dwelling” for MDR purposes?

What about annexes or granny flats?->

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