Multiple dwellings relief can only be claimed per LBTT(S)A 2013, Part 3, 27(2) by:
- including a claim for relief in the original LBTT return
- making an amendment to the LBTT return within the amendment period.
MDR cannot be claimed if the following reliefs are available or if they have been withdrawn from a previous return:
- Group Relief
- Reconstruction Relief and Acquisition Relief
- Crofting Community Right to Buy Relief or
- Charities Relief
Details of each MDR calculation should be retained, Revenue Scotland may request these to verify the calculation and the relief figure claimed is correct.
It is for the buyer/s to decide whether or not to claim MDR for their specific transaction or linked transactions.
For further guidance see: