Research and analysis

Stamp Duty Land Tax Relief for Multiple Dwellings evaluation

HM Revenue and Customs (HMRC) commissioned the research agencies IFF Research, Frontier Economics, and Ipsos to evaluate the Multiple Dwellings Relief (MDR).

• From: HM Revenue & Customs
• Published: 6 March 2024

Documents

Stamp Duty Land Tax Relief for Multiple Dwellings Process Evaluation Quantitative findings Executive Summary

Ref: HMRC research report 749

HTML

Stamp Duty Land Tax Relief for Multiple Dwellings Process Evaluation quantitative findings

Ref: HMRC research report 749

ODT, 1020 KB

This file is in an OpenDocument format

Stamp Duty Land Tax Relief for Multiple Dwellings Process Evaluation Qualitative findings

Ref: HMRC research report 750

HTML

Details

The objectives of the evaluation were to: 

• increase understanding of who is using MDR and for what purposes
• assess to what extent MDR is meeting its objectives
• assess claimants’ understanding of MDR and the interactions with other aspects of SDLT
• assess the property market impact of MDR
• establish if conditions of MDR are proportionate and appropriate

The evaluations included surveys with MDR claimants that have claimed MDR on transactions between April 2019 and September 2022 as well as in-depth interviews with representatives from the property industry and with MDR claimants, both private individuals and businesses.

On this page you can read: 

• a quantitative evaluation report, written by IFF Research and Frontier Economics (Executive Summary HTML and full research report) of the Multiple Dwellings Relief (MDR) completed in October 2023
• a qualitative evaluation report, written by Ipsos, (full research report in HTML) of the Multiple Dwellings Relief (MDR) completed in 2023

The views in these reports are the authors’ own and do not necessarily reflect those of HMRC.

Published 6 March 2024