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Multiple dwellings

What about annexes or granny flats?

What about annexes or granny flats?

Jan 15, 2026

Multiple Dwellings Relief

Annexes are definition-sensitive. If the annex or granny flat 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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