Multiple dwellings relief technical guidance

LBTT3015 - Multiple dwellings relief (MDR)

Contents

Multiple dwellings relief key terms

Legislation LBTT(S)A 2013 Schedule 5
Calculating multiple dwellings relief

MDR is calculated using residential LBTT rates and bands, in line with
Claiming multiple dwellings relief

Multiple dwellings relief can only be claimed per LBTT(S)A 2013, Part 3,

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