Threads / Stamp Duty Land Tax Reform / Stamp Duty Land Tax: mixed-property purchases and Multiple …
Consultation Outcome Published 6 Mar 2024 HM Revenue & Customs ↗ View on GOV.UK

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.

Opened 30 Nov 2021
Closed 22 Feb 2022
↓
Attachments
▤ Verbatim text from source document

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.