By Debbie Franklin, Director of Tax and property tax specialist If you are purchasing more than one dwelling (not necessarily a separate property) then Multiple dwelling relief is very valuable for reducing Stamp Duty Land Tax but very often overlooked. Most often we see this when clients are buying a house which has been split into flats. It allows the duty to be calculated on the average consideration per dwelling which can avoid part of the purchase price falling into the higher rated bands. The extra 3% rate may still be applicable and there is a minimum duty of 1%. We recently secured a refund for a client of £10,000 on the purchase of a new home which had a self contained annexe. The annexe had the facilities such that it constituted a separate dwelling but this had been overlooked in the initial Stamp Duty payment. It was straightforward to make an amendment to the SDLT return and secure the refund but beware, this must be done within 12 months of the deadline for submitting the original return.