SDLT has become complicated – even for the purchase of a single house or flat. The purchase of two or more dwellings just adds to the complexity. We need some form of checklist, and that will be introduced in this session, together with some worked examples to show how it can be used. In the process we will touch on the following topics:
- How many land transactions?
- What is the consideration?
- Is the transaction exempt, or is a relief available?
- Is the subject-matter residential or mixed-use?
- HRAD – the higher rates for additional dwellings
- Non-resident surcharge
- First-time buyer relief
- Multiple dwellings relief
Paul Clark, Consultant, Cripps LLP

