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HMRC internal manual

Stamp Duty Land Tax Manual

Relief for transfers involving multiple dwellings: Availability of relief

The 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.

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

The relief cannot be claimed (Para2(4)) where:

  • There is an exercise of collective rights to but by tenants of flats (see FA03 S74 amd SDLTM28510).
  • Crofting community rights to buy are exercised (FA03 S75 and SDLTM29000)
  • The 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  • SDLT group relief, reconstruction relief and acquistion relief could be claimed or has been withdrawn (see FA03 SCH7 and SDLTM23000).
  • Charities relief could be claimed or has been withdrawn (see FA03 SCH8 and SDLTM26000)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.