Multiple dwellings

Multiple dwellings

What about annexes or granny flats?

What about annexes or granny flats?

Jan 15, 2026

Multiple Dwellings Relief
Multiple Dwellings Relief
Multiple Dwellings Relief

Annexes are definition-sensitive. If the annex isn’t treated as a separate dwelling for SDLT, the MDR method may not apply.

<-Is Multiple Dwellings Relief still available?

Does MDR remove the higher rates surcharge?->

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