{"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":"damga-vergi%cc%87si%cc%87-arsa-vergi%cc%87si%cc%87-coklu-konut-yardimi-kaldirildi-butce-2024","status":"publish","type":"insight","link":"https:\/\/rfblegal.co.uk\/tr\/icgoruler\/damga-vergi%cc%87si%cc%87-arsa-vergi%cc%87si%cc%87-coklu-konut-yardimi-kaldirildi-butce-2024\/","title":{"rendered":"Damga Vergisi Arazi Vergisi: \u00c7oklu Konut Yard\u0131m\u0131 Kald\u0131r\u0131ld\u0131 (B\u00fct\u00e7e 2024)\u00a0"},"content":{"rendered":"

\u015eans\u00f6lye Jeremy Hunt resmen a\u00e7\u0131klad\u0131 Damga Vergisi Arazi Vergisi (SDLT) i\u00e7in \u00c7oklu Konut Yard\u0131m\u0131n\u0131n (MDR) kald\u0131r\u0131lmas\u0131<\/mark><\/em><\/a>, 1 Haziran 2024 tarihinden itibaren ge\u00e7erli olmak \u00fczere. <\/p>\n\n\n\n

For those who have already exchanged contracts on or before 6th March 2024, the relief will<\/a> still be available, regardless of when they complete. However, any contracts entered into after 6th March 2024 can only benefit from MDR if they complete before 1st June 2024. <\/p>\n\n\n\n

\u00c7oklu Konut Yard\u0131m\u0131 Nedir? <\/strong><\/p>\n\n\n\n

Introduced in 2011, Multiple Dwelling Relief (MDR) aimed to stimulate investment in konut<\/a> properties, bolstering the institutional rental and housing sector by offering Stamp Duty Land Tax (SDLT) relief for multiple purchases. <\/p>\n\n\n\n

MDR, her bir konutun ortalama fiyat\u0131na g\u00f6re SDLT oranlar\u0131n\u0131 uygulayarak \u00e7al\u0131\u015f\u0131r. toplam \u00fccretlendirilebilir bedel<\/a>.  <\/mark><\/em><\/p>\n\n\n\n

MDR, her bir konutun ortalama fiyat\u0131n\u0131 alarak, yat\u0131r\u0131mc\u0131lar\u0131n birden fazla konut sat\u0131n alarak bir konutun ortalama fiyat\u0131 \u00fczerinden SDLT \u00f6demesini sa\u011flar. Ancak SDLT maliyetleri genellikle m\u00fclk fiyat\u0131 y\u00fckseldik\u00e7e daha y\u00fcksektir, bu yard\u0131m \u00f6nemli \u00f6l\u00e7\u00fcde SDLT tasarrufuna yol a\u00e7m\u0131\u015ft\u0131r<\/a>. <\/mark><\/em><\/p>\n\n\n\n

MDR, a\u015fa\u011f\u0131daki al\u0131mlarla ilgili olarak nitelikli arazi i\u015flemleri i\u00e7in mevcuttu: <\/p>\n\n\n\n

1.At tek bir i\u015flemde en az iki veya daha fazla konut<\/em><\/strong>; veya <\/p>\n\n\n\n

2.A tek konut<\/em><\/strong> e\u011fer \u00f6yleyse Birbiriyle ba\u011flant\u0131l\u0131 birka\u00e7 i\u015flemden biri.<\/em> <\/p>\n\n\n\n

\u2018Ba\u011flant\u0131l\u0131\u2019 bir i\u015flem, iki veya daha fazla m\u00fclk i\u015fleminin ayn\u0131 al\u0131c\u0131 ve sat\u0131c\u0131y\u0131 (veya onlarla ba\u011flant\u0131l\u0131 ki\u015fileri) i\u00e7ermesidir<\/a>.<\/mark><\/em> Ancak, MDR'nin karma kullan\u0131ml\u0131\/ticari m\u00fclkler i\u00e7in ge\u00e7erli olmad\u0131\u011f\u0131 unutulmamal\u0131d\u0131r. <\/p>\n\n\n\n

When acquiring additional properties, a 3% SDLT surcharge is levied on each additional residential property. However, exemptions exist, such as purchasing a dwelling due to life events like separation<\/a> veya divorce<\/a>. Additionally, properties with mixed ticari<\/a> and residential use, such as flats above shops or offices, are exempt from the 3% SDLT surcharge. <\/p>\n\n\n\n

\u00c7oklu Konut Yard\u0131m\u0131 neden kald\u0131r\u0131ld\u0131? <\/strong><\/p>\n\n\n\n

Ard\u0131ndan 2021 MDR hakk\u0131nda isti\u015fare<\/mark><\/em><\/a>, HM Revenue & Customs (HMRC), MDR'nin konut emlak yat\u0131r\u0131mc\u0131s\u0131 piyasas\u0131n\u0131 \u00f6nemli \u00f6l\u00e7\u00fcde desteklemedi\u011fini veya etkilemedi\u011fini ortaya koyan bir ara\u015ft\u0131rma yapm\u0131\u015ft\u0131r.  <\/p>\n\n\n\n

H\u00fck\u00fcmet, MDR'nin SDLT tasarrufu sa\u011flamas\u0131na ra\u011fmen, uygulamas\u0131n\u0131n s\u00fcbjektif oldu\u011funu tespit etti. Baz\u0131 al\u0131c\u0131lar \u201cyanl\u0131\u015f ve suiistimal edici taleplerle\u201d bu kolayl\u0131\u011f\u0131 istismar etmi\u015f, bu da vergi mahkemesine \u00e7ok say\u0131da MDR davas\u0131 a\u00e7\u0131lmas\u0131na neden olmu\u015ftur.n <\/p>\n\n\n\n

Bu durum emlak piyasas\u0131 i\u00e7in ne anlama geliyor?<\/strong> <\/p>\n\n\n\n

\u00c7oklu Konut Yard\u0131m\u0131n\u0131n kald\u0131r\u0131lmas\u0131n\u0131n \u015fu sonu\u00e7lar\u0131 do\u011furmas\u0131 beklenmektedir end\u00fcstri yat\u0131r\u0131mlar\u0131 \u00fczerinde derin bir etki<\/a>,<\/mark><\/em> \u0130ngiliz Emlak Federasyonu'na g\u00f6re. Bu de\u011fi\u015fiklik MDR'nin istismar\u0131n\u0131 engellemekle birlikte, ger\u00e7ek geli\u015ftiricileri ve m\u00fclk portf\u00f6ylerini geni\u015fletmeyi ama\u00e7layan yat\u0131r\u0131mc\u0131lar\u0131 olumsuz etkileyecektir. <\/p>\n\n\n\n

Ancak h\u00fck\u00fcmet, en az alt\u0131 konut sat\u0131n alan yat\u0131r\u0131mc\u0131lar daha d\u00fc\u015f\u00fck konut d\u0131\u015f\u0131 SDLT oranlar\u0131ndan yararlanmaya devam edebilece\u011finden, makroekonomik etkinin asgari d\u00fczeyde olaca\u011f\u0131n\u0131 \u00f6ng\u00f6rmektedir. <\/p>\n\n\n\n

Bu karar\u0131n \u00f6n\u00fcm\u00fczdeki aylarda emlak piyasas\u0131n\u0131 nas\u0131l \u015fekillendirece\u011fi, 1 Haziran 2024 tarihinden \u00f6nce al\u0131mlar\u0131 tamamlamak i\u00e7in acele eden yat\u0131r\u0131mc\u0131larda potansiyel bir art\u0131\u015fa ili\u015fkin spek\u00fclasyonlarla birlikte g\u00f6r\u00fclmeye devam ediyor. <\/p>\n\n\n\n

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

Ticari Gayrimenkul Avukatlar\u0131m\u0131zla \u0130leti\u015fime Ge\u00e7in<\/strong><\/h2>\n\n\n\n

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

For more information or advice on Commercial Real Estate<\/a> matters, contact\u00a0A<\/a><\/em>Avukat Jane Kaprata<\/em><\/a>\u00a0\u00fczerinde\u00a0020 8138 8129<\/a><\/em>\u00a0veya e-posta yoluyla\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":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t