SDLT Review 2023

Online content includes 120 days access from the date of purchase.
All purchases are for a single user only.

Following a consultation at the end of 2021 it is possible that mixed-use rates and multiple dwellings relief will be abolished, or significantly changed. If so, that will be the main topic, along with any other news.

Otherwise, we will discuss the many SDLT issues we need to consider on the apparently straightforward purchase of a house for £600,000, explaining the latest law and practice, with numerous worked examples, in relation to:

• FTBR – first-time buyer relief
• HRAD – higher rates on additional dwellings (the 3% surcharge)
• MDR – multiple dwellings relief
• NRS – non-resident surcharge (a 2% surcharge)

Paul Clark, Solicitor and SDLT trainer, Consultant, Cripps LLP