Archived SDLT page: tenant obligations in Scotland
What this archived page tells you
The supplied HMRC page does not explain tenant obligations. It says that SDLT no longer applied to Scottish land transactions from April 2015, and that LBTT applied instead.
- Do not use it to calculate tax on a lease.
- Check the property’s location and transaction date.
- Use Scottish materials for current LBTT questions.
Scroll down for the full analysis.
Read the original guidance here:
Archived SDLT page: tenant obligations in Scotland
Rather than explaining tenant promises or stamp duty calculations, this HMRC page serves solely as an archive notice about the point at which Scottish land transactions ceased to fall within SDLT. That change began in April 2015.
What this rule is about
The page title refers to tenant obligations. However, the supplied text is only an archive notice. Because the supplied text is only an archive notice, readers considering whether a tenant has agreed to meet costs, repairs or other promises will find no tax rule here. Do not use this page to decide what tax applies to a lease.
What the official source says
HMRC’s archived notice explains that, for land transactions in Scotland, SDLT ceased to apply from April 2015 and Land and Buildings Transaction Tax, known as LBTT, applied instead. The notice is brief.
- The notice concerns land in Scotland.
- It gives April 2015 as the change point.
- It names LBTT as the replacement tax.
What this means in practice
When a property is in Scotland and the transaction falls from April 2015, the archive notice directs readers away from SDLT while leaving lease payments and tenant promises unanswered under LBTT. Use Scottish LBTT material.
- First check where the property is.
- Check the date of the transaction.
- Use Scottish LBTT material for a Scottish lease.
How to analyse it
Start with the basic facts. The location decides which land tax system you need to consider.
- Is the land in Scotland?
- Did the transaction take place from April 2015?
- Is your question about a lease?
- Does the lease make the tenant pay or promise something?
Example
Mairi takes a lease of a shop in Scotland after April 2015. This archived page cannot tell her whether a promise in the lease changes the tax. For Mairi, SDLT is not the tax to investigate.
Why this can be difficult in practice
Although its title may lead readers to expect guidance on tenant obligations, the supplied page provides no such answer because it is an archive notice rather than a full explanation of LBTT. That distinction matters.
- A page title is not a complete tax rule.
- An archived HMRC manual is not legislation.
- Scottish tax rules need their own source.
Key takeaways
- This page is an archive notice.
- It gives no tenant-obligation rule.
- Scottish transactions need LBTT checking.
Technical analysis
For advisers, and for anyone who wants to check the law behind this page. You do not need this section to understand the guidance above.
Legislation
- FA 2003 section 48 — sets SDLT land scope in England and Northern Ireland
Official guidance
The pages below are HMRC’s guidance. Guidance is not law. It sets out how HMRC reads the legislation, and it is not binding on you, on a tribunal or on a court. Where guidance and the legislation differ, the legislation wins. HMRC can also change or withdraw guidance, and it may not cover your facts.
Where this is not settled
- The supplied archived page gives no rule for deciding whether a tenant’s promise affects stamp duty.
- Current Scottish LBTT rules are not established by this source and need checking from Scottish primary materials.
Evidence you would need
This kind of case is decided on the facts of the individual property. These are the records that usually settle it, and the ones an adviser would ask you for.
- The property’s location
- The date of the land transaction
- The lease and any tenant promises
- Current Scottish LBTT materials if the property is in Scotland
Explore this with an AI
Readers often want to test their own situation. Copy the prompt below into ChatGPT, Claude or Gemini. It hands the model the actual legislation for this page rather than letting it answer from memory, and tells it to be explicit about what is uncertain. What comes back is information, not advice – check it against the links above.
I am researching UK Stamp Duty Land Tax (SDLT), which applies in England and Northern Ireland. MY QUESTION Archived SDLT page: tenant obligations in Scotland [Replace this with your own situation: what you are buying, the price, the dates, who the buyer is, and what you plan to do with the property.] THE LAW THIS TURNS ON - FA 2003 section 48 - sets SDLT land scope in England and Northern Ireland https://www.legislation.gov.uk/ukpga/2003/14/section/48/2025-11-17 Guidance page from HMRC on this topic (guidance, not law): https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm18060 HOW I WANT YOU TO ANSWER 1. Work from the legislation above. Read it before answering. Guidance from HMRC is its view of the law, not the law, and does not bind a tribunal or a court. 2. Tell me what the rule actually requires, in plain English. 3. Tell me which facts decide the answer, and which facts would change it. 4. Tell me what evidence I would need to support the position. 5. Be explicit about anything unsettled or fact-sensitive. Do not guess. 6. Your training data has a cutoff and SDLT rates and reliefs change at fiscal events. Say so if you are not sure the law is current. POINTS ALREADY KNOWN TO BE UNCERTAIN ON THIS TOPIC - The supplied archived page gives no rule for deciding whether a tenant's promise affects stamp duty. - Current Scottish LBTT rules are not established by this source and need checking from Scottish primary materials. Do not give me a conclusion you cannot support from the provisions above.
Legislation links show Finance Act 2003 as it stood on 2025-11-17. The law may have changed since, and the rules that apply are those in force on the date of your transaction. The official guidance this page is based on is here.
This page was last updated on 1 September 2026
Useful article? You may find it helpful to read the original guidance here: Archived SDLT page: tenant obligations in Scotland
Search Land Tax Advice with Google
