{"id":4552,"date":"2024-03-20T14:30:58","date_gmt":"2024-03-20T14:30:58","guid":{"rendered":"https:\/\/rfblegal.co.uk\/?post_type=insight&p=4552"},"modified":"2025-09-23T12:18:20","modified_gmt":"2025-09-23T12:18:20","slug":"vrijstelling-van-zegelrecht-op-grond-voor-meerdere-woningen-afgeschaft-begroting-2024","status":"publish","type":"insight","link":"https:\/\/rfblegal.co.uk\/nl\/inzichten\/vrijstelling-van-zegelrecht-op-grond-voor-meerdere-woningen-afgeschaft-begroting-2024\/","title":{"rendered":"Belasting op onroerend goed: Multiple Dwelling Relief afgeschaft (Begroting 2024)\u00a0"},"content":{"rendered":"

Minister van Financi\u00ebn Jeremy Hunt heeft officieel de afschaffing van de Multiple Dwelling Relief (MDR) voor de Stamp Duty Land Tax (SDLT)<\/mark><\/em><\/a>, met ingang van 1 juni 2024. <\/p>\n\n\n\n

Voor degenen die al contracten hebben uitgewisseld op of v\u00f3\u00f3r 6 maart 2024, blijft de vrijstelling beschikbaar, ongeacht wanneer ze voltooid zijn. Contracten die na 6 maart 2024 worden afgesloten, komen echter alleen in aanmerking voor MDR als ze v\u00f3\u00f3r 1 juni 2024 worden voltooid. <\/p>\n\n\n\n

Wat is Multiple Dwelling Relief? <\/strong><\/p>\n\n\n\n

De Multiple Dwelling Relief (MDR) werd in 2011 ingevoerd om investeringen in woningen te stimuleren en de institutionele huur- en huisvestingssector te ondersteunen door een vermindering van de Stamp Duty Land Tax (SDLT) te bieden voor meerdere aankopen. <\/p>\n\n\n\n

MDR werkt door het toepassen van SDLT-tarieven op basis van de gemiddelde prijs van elke woning in plaats van de totale belastbare vergoeding<\/a>.  <\/mark><\/em><\/p>\n\n\n\n

Door de gemiddelde prijs van elke woning te nemen, stelt MDR investeerders in staat om meerdere woningen te kopen en SDLT te betalen over de gemiddelde prijs van \u00e9\u00e9n woning. De SDLT-kosten zijn echter meestal hoger naarmate de prijs van het onroerend goed hoger is, deze vrijstelling heeft geleid tot aanzienlijke besparingen op SDLT<\/a>. <\/mark><\/em><\/p>\n\n\n\n

MDR was beschikbaar voor in aanmerking komende grondtransacties met betrekking tot de volgende aankopen: <\/p>\n\n\n\n

1.Bij ten minste twee of meer woningen in \u00e9\u00e9n transactie<\/em><\/strong>; of <\/p>\n\n\n\n

2.A eengezinswoning<\/em><\/strong> als het een van meerdere gekoppelde transacties.<\/em> <\/p>\n\n\n\n

Er is sprake van een \u2018gekoppelde\u2019 transactie wanneer bij twee of meer vastgoedtransacties dezelfde koper en verkoper (of personen die banden met hen hebben) betrokken zijn.<\/a>.<\/mark><\/em> Er moet echter worden opgemerkt dat MDR niet van toepassing is op gemengd gebruik\/commercieel vastgoed. <\/p>\n\n\n\n

Bij de aankoop van extra woningen wordt een SDLT-toeslag van 3% geheven op elke extra woning. Er bestaan echter vrijstellingen, zoals de aankoop van een woning als gevolg van levensgebeurtenissen zoals een scheiding of echtscheiding. Daarnaast zijn eigendommen met gemengd commercieel en residentieel gebruik, zoals appartementen boven winkels of kantoren, vrijgesteld van de 3% SDLT toeslag. <\/p>\n\n\n\n

Waarom is Multiple Dwelling Relief afgeschaft? <\/strong><\/p>\n\n\n\n

Na een 2021 raadpleging over MDR<\/mark><\/em><\/a>, HM Revenue & Customs (HMRC) voerde onderzoek uit waaruit bleek dat de MDR de markt voor woninginvesteerders niet significant ondersteunde of be\u00efnvloedde.  <\/p>\n\n\n\n

De regering stelde vast dat MDR weliswaar besparingen op SDLT opleverde, maar dat de toepassing ervan subjectief was. Sommige kopers maakten misbruik van de vrijstelling met \u201conjuiste en oneigenlijke claims\u201d, wat leidde tot talrijke MDR-zaken die voor de belastingrechter werden gebracht.n <\/p>\n\n\n\n

Wat betekent dit voor de vastgoedmarkt?<\/strong> <\/p>\n\n\n\n

De afschaffing van de Multiple Dwellings Relief zal naar verwachting het volgende tot gevolg hebben een ingrijpend effect op investeringen in de industrie<\/a>,<\/mark><\/em> volgens de British Property Federation. Hoewel deze verandering de exploitatie van MDR aan banden legt, zal het waarschijnlijk nadelige gevolgen hebben voor echte ontwikkelaars en investeerders die hun vastgoedportefeuilles willen uitbreiden. <\/p>\n\n\n\n

De regering verwacht echter minimale macro-economische gevolgen, aangezien investeerders die ten minste zes woningen kopen nog steeds kunnen profiteren van lagere SDLT-tarieven voor niet-woningen. <\/p>\n\n\n\n

Het valt nog te bezien hoe deze beslissing de vastgoedmarkt de komende maanden zal be\u00efnvloeden, met speculaties over een mogelijke golf van investeerders die zich haasten om aankopen te doen v\u00f3\u00f3r de deadline van 1 juni 2024. <\/p>\n\n\n\n

<\/p>\n\n\n\n

Neem contact op met onze commerci\u00eble vastgoedadvocaten<\/strong><\/h2>\n\n\n\n

<\/p>\n\n\n\n

Neem voor meer informatie of advies over commercieel vastgoed contact op met\u00a0A<\/a><\/em>Advocaat Jane Kaprata<\/em><\/a>\u00a0op\u00a0020 8138 8129<\/a><\/em>\u00a0of via e-mail op\u00a0j.kaprata@rfblegal.co<\/a><\/em>.uk<\/em>.<\/a>\u00a0<\/p>","protected":false},"author":2,"featured_media":5207,"parent":0,"menu_order":0,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[19],"tags":[],"class_list":["post-4552","insight","type-insight","status-publish","format-standard","has-post-thumbnail","hentry","category-residential-property"],"acf":[],"aioseo_notices":[],"yoast_head":"\nStamp Duty Land Tax: Multiple Dwelling Relief Abolished - RFB Legal<\/title>\n<meta name=\"description\" content=\"The impact of abolishing Multiple Dwelling Relief on Stamp Duty Land Tax: Learn its implications for property investors and developers.\" \/>\n<meta name=\"robots\" content=\"index, nofollow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/rfblegal.co.uk\/nl\/inzichten\/vrijstelling-van-zegelrecht-op-grond-voor-meerdere-woningen-afgeschaft-begroting-2024\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Stamp Duty Land Tax: Multiple Dwelling Relief Abolished - 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