Lee Sharpe looks at the potential stamp duty land tax position on transfers of multiple dwellings.
This article will take consider the utility and effects of:
- multiple dwellings relief for stamp duty land tax (SDLT) purposes
- treating dwellings as commercial properties
It also considers which approach is more suitable.
The article assumes land/properties are being bought for buy-to-let (BTL) purposes – for a landlord, rather than for private occupation or other reasons. Please note that this article focuses on SDLT; Scottish land and buildings transaction tax (LBTT) and the Welsh land transaction tax may apply differently.
Stamp duty land tax
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