Stamp Duty Land Tax: mixed-property purchases and Multiple Dwellings Relief
We welcome views on options to change the Stamp Duty Land Tax rules for mixed-property purchases and Multiple Dwellings Relief.
Detail
This consultation invites views on possible changes to 2 areas of the Stamp Duty Land Tax (SDLT) regime:
- changes to the way SDLT is calculated for purchases of mixed-property - that is, purchases which consist both of residential and non-residential property
- options to reform Multiple Dwellings Relief, available on the purchase of 2 or more dwellings
The aim of this consultation is both to make the system fairer and to reduce the scope for incorrect or abusive claims.
HMRC welcomes discussions with interested parties. If you would like to meet with policy officials, please contact HMRC.
Documents
Stamp Duty Land Tax mixed property purchases and Multiple Dwellings Relief (open document format)application/vnd.oasis.opendocument.textStamp Duty Land Tax mixed property purchases and Multiple Dwellings Reliefapplication/pdfStamp Duty Land Tax: Mixed-Property Purchases and Multiple Dwellings Relief - summary of responses