Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Dwelling definition

What does Dwelling mean? In legal practice, a dwelling describes premises used or suitable for use as self‑contained living accommodation for a single household, together with land ordinarily enjoyed with it. The term appears across conveyancing, tax (SDLT, LBTT, LTT and Irish stamp duty), housing and planning, and is usually defined by statute and informed by case law; meaning is context‑specific but broadly consistent in the UK and Ireland. For property and tax purposes, a dwelling commonly includes: - a building or part of a building used or suitable for use as a single dwelling, or in the course of construction or adaptation for such...

SDLT Multiple Dwellings Relief: scope, calculation, exclusions, definitions, case law, transitional rules, procedure, clawback and abolition from 1 June 2024 (England and Northern Ireland)

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Practice notes

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Multiple Dwellings relief (MDR)

MDR is available for certain deals that involve buying at least two dwellings, or the purchase of one dwelling that is linked to another dwelling, where the effective date of the relevant land transactions falls before 1 June 2024 (subject to transitional provisions). When MDR applies, the overall consideration for the dwellings is split by the number of dwellings acquired to produce an average price. SDLT is then computed by reference to that average rather than the total consideration, and the total SDLT due is the SDLT on the average price multiplied by the number of dwellings acquired (with an effective minimum rate of 1%). In essence, the SDLT payable matches what would have been charged had each dwelling been bought on its own rather than alongside others. SDLT stopped applying to any land transaction involving interests in or over land in Scotland from 1 April 2015. From that date, such transactions are within land and buildings transaction tax (LBTT), subject to transitional provisions. Consequently, references in this Practice Note to ‘UK land’ or similar expressions in the context...

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Web page updated on 21/05/2026

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