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What is Multiple dwellings relief?
Last verified 31 October 2026
Multiple dwellings relief was a Stamp Duty Land Tax relief that let a buyer of two or more dwellings in one transaction pay tax on the average value of each dwelling rather than the combined price. It ended for transactions with an effective date on or after 1 June 2024.
Why it matters to landlords
The government abolished it after an evaluation found it was not cost effective and showed little evidence of supporting private rented supply. Landlords buying several flats in one block, or a house with an annexe, used to rely on it, so older guides and calculators may still show it.
There is a transitional rule: contracts exchanged on or before 6 March 2024 keep the relief even if completion is on or after 1 June 2024, provided the contract was not varied after 6 March 2024. Contracts that substantially performed before 1 June 2024 also keep it. Separately, buyers of six or more dwellings in one transaction can still use the non-residential SDLT rates. Wales and Scotland charge their own land taxes.
Example
Gita exchanged contracts on 1 March 2024 to buy three flats and completed on 20 June 2024, with no change to the contract after 6 March. She keeps the relief. A buyer who exchanged on 15 April 2024 for the same flats and completed after 1 June 2024 would pay SDLT on the full price without it.
Related terms
- Stamp Duty Land Tax (SDLT)
- SDLT higher rates surcharge
- Land Transaction Tax (LTT)
- Land and Buildings Transaction Tax (LBTT)
- Portfolio landlord