SDLTM29957 - Relief for transfers involving multiple dwellings: treatment of student accommodation

MDR has been abolished for transactions which complete, or which substantially perform (see SDLTM07850), on or after 1 June 2024, subject to special transitional rules (see SDLTM29902+.).

Special transitional rules relating to linked transactions, can be found at SDLTM29903

(Please note, this page was amended significantly on 30 March 2020)

The treatment of student accommodation including the circumstances in which the relief applies is covered in detail at SDLTM00377.