The provision of a research project into Multiple Dwellings Relief Evaluation

This is a KAI Social Research contract intended to be let through Research Marketplace to evaluate MDR. In February 2020, the National Audit Office (NAO) published a report regarding HMRC tax reliefs. In particular, the report focused on non-structural tax reliefs, in which HMRC opt not to collect tax in order to pursue social or economic objectives. This report contained several recommendations for assessing and monitoring the performance of these tax reliefs, including the need for HMRC to 'develop a robust metho...