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Consultation on the SDLT mixed property and multiple dwellings relief rules

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HMRC has published a consultation on reforms to the rules for calculating SDLT on acquisitions of mixed-use property and the application of multiple dwellings relief (MDR). For mixed use property, HMRC has proposed an apportionment method, with residential SDLT rates applying to the residential portion and non-residential SDLT rates applying to the non-residential portion. Alternatively, the consultation proposes that non-residential SDLT rates apply only if the non-residential portion of the acquired property exceeds a certain threshold. HMRC has also proposed various possible options to amend the existing MDR rules; for example, by allowing MDR only for purchases of three or more dwellings and ignoring subsidiary dwellings for MDR purposes.

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