# Calculating multiple dwellings relief

The rules for calculating Multiple Dwellings Relief are set out in LBTT(S) A 2013 schedule 5 part 4.

The following abbreviations are used in MDR calculations:

• DT is the tax due in relation to a dwelling
• ND is the number of dwellings that form the main subject-matter of the transaction
• RT is the tax due in relation to remaining property (not a dwelling)
• ∑ is the sum of (total) for tax due when the ADS applies
• TT is the total tax due if no relief were due
• MPA is the minimum prescribed amount (currently 25%)

The amount of tax chargeable in relation to a transaction where the ADS does not apply is:

Image Chargeable consideration

In relation to a relevant transaction, the consideration attributable to dwellings is so much of the chargeable consideration for the transaction as is attributable to the dwellings, and the consideration attributable to remaining property is the chargeable consideration for the transaction less the consideration attributable to dwellings.

Attributable means attributable on a just and reasonable basis.

Tax due in relation to a dwelling (DT)

DT is the tax due in relation to a dwelling, this is used as the first stage in calculating MDR.

To calculate the tax due in relation to a dwelling (DT):

• Calculate the total consideration attributable to all dwellings for the transaction
• Divide the total consideration attributable to dwellings by the total number of dwellings, this gives you the average consideration for a dwelling.
• Calculate the tax due for the average consideration arrived at above using the tax rates and bands for residential property (tax rates and bands for residential property are used regardless of how many dwellings are being acquired) and as though the transaction was not a linked transaction.

The result is the tax due in relation to a dwelling (DT).

You must then multiply DT by the number of dwellings (ND) that are, or form part of, the main subject-matter of the transaction.

This results in the total amount of tax payable for the dwelling element of the transaction.

Both multiple dwellings relief and the ADS relate to transactions which involve dwellings, this includes transactions with dwellings and additional property.

• MDR is available when the ADS is applicable
• MDR is also available on the purchase of 6 or more residential properties bought in a single transaction, these are treated as being non-residential and the ADS does not apply to these transactions.

In cases where the ADS is payable DT becomes ∑DT - the sum of the tax due. The calculation therefore becomes:

∑DT + RT

To calculate the ∑DT

• calculate the average consideration per dwelling, in the same way as DT
• calculate the LBTT due for each average consideration, in the same way as DT
• add each DT figure together

This results in the ∑DT.

When calculating the amount of tax that would be due in relation to the transaction at Step 3, take account of any relief applicable because 6+ dwellings have been bought in a single transaction and, in relation to each dwelling, find the tax due in relation to each dwelling.

There is no change to calculating the TT or the RT.

The result is different when the ADS is payable on some but not all of the dwellings. This may be because one of the dwellings is a replacement main residence. The ADS does not apply to the replacement of a main residence.

When this is the case, calculate the tax due on each dwelling individually, using the average consideration for the dwelling as above. Apply the ADS to the calculation of the tax due for the applicable dwellings only. The DT then becomes ∑DT.

Calculate the TT, RT and MPA

TT, this is the total tax due on the total consideration were it not for the relief. This is calculated using residential rates and bands. If 6+ dwellings are included these should be treated as non-residential.

RT, is calculated using the following steps:

1. Calculate the amount of tax that would be due in respect of the transaction in the absence of the relief.

2. Divide the consideration attributable to remaining property by the total chargeable consideration for the transaction.

3. Multiply the amount calculated in step 1 by the figure reached in step 2.

The figure reached at step 3 is the tax due for remaining property RT.

MPA, is the total tax less the tax due on remaining property as arrived at using the steps above, this is then multiplied by the prescribed amount, currently 25%.

MPA = (TT – RT) x 25%

Calculate the amount payable and relief due

Calculate amount due this will be the higher of (DT or ∑DT) + RT and MPA + RT

The amount of MDR due will be difference between TT and (DT or ∑DT or MPA) + RT

Note: You will see in some cases claiming MDR is not beneficial whether to claim or not is a decision for the buyer/s. The LBTT calculator can help with each step. LBTT Calculator

Evidence of how you have reached your calculation for MDR should be retained and available Revenue Scotland may ask for sight of this

For further guidance see:

LBTT10040 - ADS exemptions and reliefs

Example: MDR + ADS – All dwellings

A relevant transaction takes place which includes 4 dwellings. The ADS is due on all dwellings. The total consideration is £1,200,000.

The amount of tax due in relation to the transaction is:

(DT x ND) + RT

DT is the tax due in relation to a dwelling

ND is the number of dwellings

RT is the tax due in relation to remaining property

∑DT  is the sum of tax due when the ADS is applicable

Calculating DT

• Calculate the total consideration attributable to all dwellings for the transaction

Dwellings consideration is £1,200,000

• Divide the total consideration attributable to dwellings by the total number of dwellings, this gives you the average consideration for a dwelling

Average consideration £1,200,000 / ND 4 = £300,000

• Calculate the tax due for the average consideration arrived at above using the tax rates and bands for residential property (tax rates and bands for residential property are used regardless of how many dwellings are being acquired) and as though the transaction was not a linked transaction.

Residential rates and bands:

 Up to £145,000 Nil Rate Band £0.00 Above £145,000 to £250,000 2% £105,000 x 2% =£2100 Above £250,000 to £325,000 5% £50,000 x 5% = £2500 LBTT due on each dwelling £4600 ADS due on each dwelling 6% £18,000 Total per dwelling (DT) £22,600

The result is the tax due in relation to a dwelling (DT).

You must then multiply DT by the number of dwellings (ND) that are, or form part of, the main subject-matter of the transaction.

DT (Tax Due) x ND (number of dwellings) = ∑DT

∑DT = £22,600 x 4                        £90,400

Total tax due if it were not for the relief (TT)

Total consideration £1,200,000

Residential rates and bands:

 Up to £145,000 Nil rate band £0.00 Above £145,000 to £250,000 2% £105,000 x 2% =£21000 Above £250,000 to £325,000 5% £75,000 x 5% =£3750 Above £325,000 to £750,000 10% £425,000 x 10% =£42,500 Above £750,000 12% £450,000 x 12% =£54,000 ADS 6% £72,000 Total Tax (TT) £174,350

Calculating MPA

To calculate the minimum prescribed amount, MPA:

• calculate the TT, as per section, Total tax due if it were not for the relief (TT)

• calculate the RT, as per section,  Tax due in relation to remaining property other than dwellings (RT)

£0.00 there are no other properties in this transaction

• take the TT figure less the RT figure, TT-RT

174,350 – 0.00 = £174,350

• multiple the result of TT-RT by 25%

£174,350 x 25% = £43,587.50

This results in the MPA figure.

Comparing (DT X ND) or ∑DT with MPA

MPA (43,587.50) + RT (0.00) = £43,587.50

∑DT = £90,400

Where DT x ND (or ∑DT) is less than the minimum prescribed amount, the amount of tax chargeable in relation to the relevant transaction is MPA + RT.

The relief

The figure to claim as a relief can be calculated once it has been ascertained which of the following is applicable:

• (DT x ND)  + RT
• ∑DT + RT, when the ADS is applicable
• MPA + RT

Using the applicable higher figure, the relief is reached by subtracting this from, TT, the total tax due in absence of the relief.

MDR = 174,350 - 90,400 = £83,950

The tax due

The amount due will be the higher of (DT or ∑DT) + RT and MPA + RT.

MPA + RT £43,587.50

vs.

(DT or ∑DT) + RT £90,400

Example: MDR + ADS – all dwellings but not all subject to the ADS

A relevant transaction takes place which includes 4 dwellings. The ADS is due on only three dwellings, with the remaining dwelling being a replacement of a main residence.

The total consideration is £1,200,000 the main residence is valued at £650,000.

The amount of tax due in relation to the transaction is:

(DT x ND) + RT

DT is the tax due in relation to a dwelling

ND is the number of dwellings

RT is the tax due in relation to remaining property

∑DT  is the sum of tax due when the ADS is applicable

Calculating DT

1. Calculate the total consideration attributable to all dwellings for the transaction

Dwellings consideration is £1,200,000

1. Divide the total consideration attributable to dwellings by the total number of dwellings, this gives you the average consideration for a dwelling

Average consideration £1,200,000 / ND 4 = £300,000

1. Calculate the tax due for the average consideration arrived at above using the tax rates and bands for residential property (tax rates and bands for residential property are used regardless of how many dwellings are being acquired) and as though the transaction was not a linked transaction.

Residential rates and bands:

 Up to £145,000 Nil rate band £0.00 Above £145,000 to £250,000 2% £105,000 x 2% =£2100 Above £250,000 to £325,000 5% £50,000 x 5% = £2500 LBTT due on each flat £4600 Dwelling 1 = LBTT with no ADS £4600 Dwelling 2 = LBTT £4600 ADS £300,000 x 6% £12,000 £22,6000 Dwelling 3 = LBTT £4600 ADS £400,000 x 6% £18000 £22,600 Dwelling 4 = LBTT £4600 ADS £400,000 x 6% £12,000 £22,600 ∑DT = £4600 + £16,600 + £16,600 + £16,600 £72,400 Total tax due if it were not for the relief (TT) Total consideration £1,200,000

Residential rates and bands:

 Up to £145,000 Nil rate band £0.00 Above £145,000 to £250,000 2% £105,000 x 2% = £2100 Above £250,000 to £325,000 5% £75,000 x 5% = £3750 Above £325,000 to £750,000 10% £425,000 x 10% = £42,500 Above £750,000 12% £450,000 x 12% = £54,000 ADS on £550,000 6% £33,000 Total tax (TT) £135,350

Calculating MPA

To calculate the minimum prescribed amount, MPA:

• calculate the TT, as per section, Total tax due if it were not for the relief (TT)

• calculate the RT, as per section,  Tax due in relation to remaining property other than dwellings (RT)

£0.00 there are no other properties in this transaction

• take the TT figure less the RT figure, TT-RT

135,350 – 0.00 = £135,350

• multiple the result of TT-RT by 25%

£135,350 x 25% = £33,837.50

This results in the MPA figure.

Comparing (DT X ND) or ∑DT with MPA

MPA (33837.50) + RT (0.00) = £33,837.50

∑DT = £72,400

Where DT x ND (or ∑DT) is less than the minimum prescribed amount, the amount of tax chargeable in relation to the relevant transaction is MPA + RT.

The relief

The figure to claim as a relief can be calculated once it has been ascertained which of the following is applicable:

• (DT x ND)  + RT
• ∑DT + RT, when the ADS is applicable
• MPA + RT

Using the applicable higher figure, the relief is reached by subtracting this from, TT, the total tax due in absence of the relief.

MDR = 135,350 -72,400 = £62,950

The tax due

The amount due will be the higher of (DT or ∑DT) + RT and MPA + RT.

MPA + RT £33837.50

vs.

(DT or ∑DT) + RT £72,400

Example: MDR + ADS – Both dwellings but not all subject to the ADS

Green buys a house with a separate cottage in the grounds in one transaction. The total cost is £935,000.

The cottage is valued at £225,000 on a just and reasonable apportionment.  The ADS is due only on the cottage as the house is a replacement main residence, the previous main residence has already been sold.

The amount of tax due in relation to the transaction is:

(DT x ND) + RT

DT is the tax due in relation to a dwelling

ND is the number of dwellings

RT is the tax due in relation to remaining property (there is no other property in this case)

∑DT  is the sum of tax due when the ADS is applicable

Calculating DT

• Calculate the total consideration attributable to all dwellings for the transaction

Dwellings consideration is £935,000

• Divide the total consideration attributable to dwellings by the total number of dwellings, this gives you the average consideration for a dwelling

Average consideration £935,000 / ND 2 = £467,500

• Calculate the tax due for the average consideration arrived at above using the tax rates and bands for residential property (tax rates and bands for residential property are used regardless of how many dwellings are being acquired) and as though the transaction was not a linked transaction.

Residential rates and bands:

 Up to £145,000 Nil Rate Band £0.00 Above £145,000 to £250,000 2% £105,000 x 2% = £2100 Above £250,000 to £325,000 5% £75,000 x 5% = £3750 Above £325,000 to  £750,000 10% £142,500 x 10% = £14,250 Dwelling 1 = LBTT with no ADS £20,100 Dwelling 2 = LBTT £20,100 Dwelling 2 the ADS £467,500 6% £28,050

The result is the tax due in relation to a dwelling (DT).

You must then multiply DT by the number of dwellings (ND) that are, or form part of, the main subject-matter of the transaction. In the case of ADS being due on some but not all dwelling the ∑DT is used, adding each DT

DT (Tax Due) on each of the ND (number of dwellings) = ∑DT

∑DT = £20100 + (£20100 + £28,050)                £68,250

Total tax due if it were not for the relief (TT)

Total consideration £935,000

Residential rates and bands:

 Up to £145,000 Nil Rate Band £0.00 Above £145,000 to £250,000 2% £105,000 x 2% =£2100 Above £250,000 to £325,000 5% £75,000 x 5% = £3750 Above £325,000 to £750,000 10% £425,000 x 10% = £42,500 Above £750,000 12% £185,000 x 12%  = £22,200 ADS on £225,000 6% £13,500 Total Tax (TT) £84,050

Calculating MPA

To calculate the minimum prescribed amount, MPA:

• calculate the TT, as per section, Total tax due if it were not for the relief (TT)

• calculate the RT, as per section,  Tax due in relation to remaining property other than dwellings (RT)

£0.00 there are no other properties in this transaction

• take the TT figure less the RT figure, TT-RT

84,050 – 0.00 = £84,050

• multiple the result of TT-RT by 25%

£84,050 x25% = £21,012.50

This results in the MPA figure.

Comparing (DT X ND) or ∑DT with MPA

MPA (21,012.50) + RT (0.00) = £21,012.50

∑DT = £68,250

Where DT x ND (or ∑DT) is less than the minimum prescribed amount, the amount of tax chargeable in relation to the relevant transaction is MPA + RT.

The relief

The figure to claim as a relief can be calculated once it has been ascertained which of the following is applicable:

• (DT x ND)  + RT
• ∑DT + RT, when the ADS is applicable
• MPA + RT

Using the applicable higher figure, the relief is reached by subtracting this from, TT, the total tax due in absence of the relief.

MDR = 79550-68,250 = £18,300

The tax due

The amount due will be the higher of (DT or ∑DT) + RT and MPA + RT.

MPA + RT £21,012.50

vs.

(DT or ∑DT) + RT £68,250

For further guidance see:

Residential-property

Tax due in relation to remaining property other than dwellings (RT)

RT is the tax that is due on remaining property which is any property within the transaction that is not a dwelling. The RT figure is calculated as part of the total tax due were it not for the relief.

To calculate the tax due in relation to remaining property, RT, use the following steps:

1. Calculate the amount of tax that would be due in respect of the transaction in the absence of this relief, as at, Total tax due if it were not for the relief (TT)
2. Divide the consideration attributable to remaining property by the total chargeable consideration for the transaction, this will result in a fraction 0.XX
3. Multiply the amount calculated in step 1 by the figure reached in step 2.

The figure reached at step 3 is the tax due for remaining property RT.

For further guidance see:

Residential-property

Non-residential property

The amount of tax chargeable in relation to a transaction where the ADS does not apply is:

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Total tax due if it were not for the relief (TT)

TT is the total tax due on the total consideration for all dwellings and other property were it not for the relief. This figure is used both to calculate the tax due on remaining property and to calculate the amount to claim as MDR.

To calculate the total tax due, TT:

• take the total consideration for all dwellings and other property in the transaction or linked transactions
• calculate the tax due using the relevant rates and bands for the transaction as if no relief were due
• where the ADS is applicable, this should be calculated for the additional dwellings and included in the total tax due figure
• in the case of 6+ dwellings in one transaction, these are treated as non-residential and so use non-residential rates and bands and the ADS is not included.

The minimum prescribed amount of tax (MPA)

There is a minimum prescribed amount (MPA) chargeable when calculating MDR. This is currently 25% of the total tax chargeable in relation to dwellings if no relief were due.

To calculate the minimum prescribed amount, MPA:

• calculate the TT, as per section, Total tax due if it were not for the relief (TT)
• calculate the RT, as per section,  Tax due in relation to remaining property other than dwellings (RT)
• take the TT figure less the RT figure, TT-RT
• multiple the result of TT-RT by 25%

This results in the MPA figure.

Where DT x ND or ∑DT is less than the calculated MPA, the amount of tax chargeable in relation to the transaction is instead MPA + RT.

The relief figure

The figure to claim as a relief can be calculated once it has been ascertained which of the following is applicable:

• (DT x ND)  + RT
• ∑DT + RT, when the ADS is applicable
• MPA + RT

Using the applicable higher figure, the relief is reached by subtracting this from, TT, the total tax due in absence of the relief.

Therefore the amount of MDR due will be the difference between TT and (DT or ∑DT or MPA) + RT.

Amount payable

The amount due will be the higher of (DT or ∑DT) + RT and MPA + RT.

The amount of MDR due will be the difference between TT and (DT or ∑DT or MPA) + RT

Note: You will see in some cases claiming MDR is not beneficial whether to claim or not is a decision for the buyer/s.

The LBTT calculator can help with each step. LBTT Calculator

Evidence of how you have reached your calculation for MDR should be retained and available as Revenue Scotland may ask for sight of this.

For further guidance see:

Residential-property

Non-residential property

Example: MDR + ADS (6+ Dwellings)

Green Ltd acquires 8 flats with 2 ground floor shop units for £1,250,000. The chargeable consideration attributable to the shops is apportioned on a just and reasonable basis to be £250,000.

As this transaction involves the acquisition of six or more dwellings, relief for purchases of six or more dwellings will be available therefore Additional Dwelling Supplement (ADS) will not be included in any part of this calculation if the relief is claimed.

The amount of tax due in relation to the transaction is:

(DT x ND) + RT

DT is the tax due in relation to a dwelling

ND is the number of dwellings

RT is the tax due in relation to remaining property

Calculating DT

• Calculate the total consideration attributable to all dwellings for the transaction

Dwellings consideration is £1,000,000

• Divide the total consideration attributable to dwellings by the total number of dwellings, this gives you the average consideration for a dwelling

Average consideration £1,000,000 / ND 8 = £125,000

• Calculate the tax due for the average consideration arrived at above using the tax rates and bands for residential property (tax rates and bands for residential property are used regardless of how many dwellings are being acquired) and as though the transaction was not a linked transaction.

Up to £145,000            Nil Rate Band        £0.00

As the average consideration for each dwelling is within the nil rate band:

Tax due on each dwelling (DT)                £0.00

The result is the tax due in relation to a dwelling (DT).

You must then multiply DT by the number of dwellings (ND) that are, or form part of, the main subject-matter of the transaction.

DT (Tax Due) x ND (number of dwellings)

= £0.00 x 8                            £0.00

Calculating RT

RT is the tax that is due on remaining property which is any property within the transaction that is not a dwelling. The RT figure is calculated as part of the total tax due were it not for the relief.

To calculate the tax due in relation to remaining property, RT, use the following steps:

1. Calculate the amount of tax that would be due in respect of the transaction in the absence of this relief, as at, Total tax due if it were not for the relief (TT)

The 8 flats and 2 shops £1,250,000 at non-residential rates.

 Up to £150,000 Nil Rate Band £0.00 Above £150, 000 to £250,000 1% £100,000 x 1% = £1000 Above £250,000 5% £1000000 x 5% = £50,000 LBTT £51,000

The total tax chargeable for the transaction, based on a chargeable consideration of £1,250,000 calculated at non-residential rates, is therefore £51,000.

1. Divide the consideration attributable to remaining property by the chargeable consideration for the transaction, this will result in a fraction 0.XX

250,000 / 1,250,000 = 0.20

1. Multiply the amount calculated in step 1 by the figure reached in step 2.

£51,000 x 0.20 = £10,200 the tax due in relation to remaining property (RT).

Under Step 1 the TT is £51,000

RT is £10,200

Calculating MPA

To calculate the minimum prescribed amount, MPA:

• calculate the TT, as per section, Total tax due if it were not for the relief (TT)

• calculate the RT, as per section,  Tax due in relation to remaining property other than dwellings (RT)

• take the TT figure less the RT figure, TT-RT

51,000 – 10,200 = £40,800

• multiple the result of TT-RT by 25%

£40,800 x 25% = £10,200

This results in the MPA figure.

Comparing (DT X ND) or ∑DT with MPA

MPA (10,200) + RT (10,200) = £20,400

DT = £0.00

Where DT x ND (or ∑DT) is less than the minimum prescribed amount, the amount of tax chargeable in relation to the relevant transaction is MPA + RT.

The Relief

The figure to claim as a relief can be calculated once it has been ascertained which of the following is applicable:

• (DT x ND)  + RT
• ∑DT + RT, when the ADS is applicable
• MPA + RT

Using the applicable higher figure, the relief is reached by subtracting this from, TT, the total tax due in absence of the relief.

MDR = 51,000 – 20,400 = £30,600

The Tax Due

The amount due will be the higher of (DT or ∑DT) + RT and MPA + RT.

MPA + RT £20,400

vs.

(DT or ∑DT) + RT £0.00

Example: MDR not beneficial

Green Ltd acquires 2 flats with 2 ground floor shop units for £1,250,000. The chargeable consideration attributable to the shops is apportioned on a just and reasonable basis to be £250,000.

The amount of tax due in relation to the transaction is:

(DT x ND) + RT

DT is the tax due in relation to a dwelling

ND is the number of dwellings

RT is the tax due in relation to remaining property

∑DT  is the sum of tax due when the ADS is applicable

Calculating DT

• Calculate the total consideration attributable to all dwellings for the transaction

Dwellings consideration is £1,000,000

• Divide the total consideration attributable to dwellings by the total number of dwellings, this gives you the average consideration for a dwelling

Average consideration £1,000,000 / ND 2 = £500,000

• Calculate the tax due for the average consideration arrived at above using the tax rates and bands for residential property (tax rates and bands for residential property are used regardless of how many dwellings are being acquired) and as though the transaction was not a linked transaction.

Residential rates and bands:

 Up to £145,000 Nil Rate Band £0.00 Above £145,000 to £250,000 2% £105,000 x 2% = £2100 Above £250,000 to £325,000 5% £75,000 x 5% =£3750 Above £325,000 to £750,000 10% £175,000 x 10% = £17,500 LBTT due on each flat £23,350 ADS due on each dwelling 6% £30,000 Tax due on each dwelling (DT) £53,350

The result is the tax due in relation to a dwelling (DT).

You must then multiply DT by the number of dwellings (ND) that are, or form part of, the main subject-matter of the transaction.

DT (Tax Due) x ND (number of dwellings) = ∑DT

∑DT = £53,350 x 2                        £106,700

Calculating RT

RT is the tax that is due on remaining property which is any property within the transaction that is not a dwelling. The RT figure is calculated as part of the total tax due were it not for the relief.

To calculate the tax due in relation to remaining property, RT, use the following steps:

• Calculate the amount of tax that would be due in respect of the transaction in the absence of this relief, as at, Total tax due if it were not for the relief (TT)

The 2 flats and 2 shops £1,250,000 at non-residential rates.

 Up to £150,000 Nil Rate Band £0.00 Above £150, 000 to £250,000 1% £100,000 x 1% = £1000 Above £250,000 5% £1000000 x 5% = £50,000 LBTT due £51,000 ADS due 6% £1000000 x 6% = £60,000

The total tax chargeable for the transaction, based on a chargeable consideration of £1,250,000 calculated at non-residential rates, is therefore £111,000.

1. Divide the consideration attributable to remaining property by the total chargeable consideration for the transaction, this will result in a fraction 0.XX

250,000 / 1,250,000 = 0.20

1. Multiply the amount calculated in step 1 by the figure reached in step 2.

£111,000 x 0.20 = £22,200 the tax due in relation to remaining property (RT).

Under Step 1 the TT is £111,000.

Calculating MPA

To calculate the minimum prescribed amount, MPA:

• calculate the TT, as per section, Total tax due if it were not for the relief (TT)

• calculate the RT, as per section,  Tax due in relation to remaining property other than dwellings (RT)

• take the TT figure less the RT figure, TT-RT

111,000 – 22,200 = £88,800

• multiple the result of TT-RT by 25%

£88,800 x 25% = £22,200

This results in the MPA figure.

Comparing (DT X ND) or ∑DT with MPA

MPA (22,200) + RT (22,200) = £44,400

∑DT = £106,700

Where DT x ND (or ∑DT) is less than the minimum prescribed amount, the amount of tax chargeable in relation to the relevant transaction is MPA + RT.

The Relief

The figure to claim as a relief can be calculated once it has been ascertained which of the following is applicable:

• (DT x ND)  + RT
• ∑DT + RT, when the ADS is applicable
• MPA + RT

Using the applicable higher figure, the relief is reached by subtracting this from, TT, the total tax due in absence of the relief.

MDR = 111,000 - 128,900 = -17,900

The MDR in this instance does not reduce the LBTT payable.

The Tax Due

The amount due will be the higher of (DT or ∑DT) + RT and MPA + RT.

MPA + RT £44,400

vs.

(DT or ∑DT) + RT £128,900