Stamp Duty Land Tax Archives

Higher rates of SDLT on residential property

12 Sep 2024 | Stamp Duty Land Tax

The higher rates of Stamp Duty Land Tax (SDLT) were introduced on 1 April 2016 and apply to purchases of additional residential property such as buy to let properties and second homes. The higher rate is 3% higher than

Multiple Dwellings Relief for SDLT

13 Jun 2024 | Stamp Duty Land Tax

It was announced as part of the Spring Budget 2023 that Multiple Dwellings Relief (MDR) was being abolished. This change has now come into effect for transactions which complete, or substantially perform on or after 1

Higher rates of SDLT on residential property

Multiple Dwellings Relief for SDLT

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