Stamp duty on a Scottish lease: why this HMRC page is archived
In short
The supplied HMRC page is an archive notice. It says SDLT stopped applying to Scottish land transactions from April 2015, when Land and Buildings Transaction Tax took over.
- No lease example is included.
- No calculation or filing instructions are given.
- Current Scottish rules need a current Scottish source.
Scroll down for the full analysis.
Read the original guidance here:
Stamp duty on a Scottish lease: why this HMRC page is archived
Stamp duty on a Scottish lease: why this HMRC page is archived
This HMRC page cannot tell you the stamp duty position for a Scottish lease today. From April 2015, SDLT stopped applying to Scottish land deals. Land and Buildings Transaction Tax replaced it.
What this rule is about
Under the title “Grant of a lease: Example 3”, the page appears to offer an example. Yet the supplied content contains no example. The material is an archive notice only.
Because an old SDLT page can appear useful when a lease concerns land in Scotland and the transaction falls after April 2015, it may point to the wrong tax system. Check the current source.
What the official source says
According to HMRC’s manual, SDLT no longer applied to land transactions in Scotland from April 2015. For those transactions, Land and Buildings Transaction Tax applied instead.
- The notice applies to land transactions in Scotland.
- It refers to a change from April 2015.
- It identifies Land and Buildings Transaction Tax as the replacement tax.
What this means in practice
If your lease concerns land in Scotland, do not use this page to work out SDLT. No tax amount, filing step, or facts from the missing example appear on the page.
- Check where the land is located.
- Check the date of the lease transaction.
- Use a current Scottish tax source for the next step.
How to analyse it
Begin with the basic question: is the land in Scotland? If the lease concerns land in Scotland, the transaction date falls in the period identified, and an old SDLT example seems relevant, this archived page cannot supply the answer. Find current Scottish material.
- Identify the land’s location.
- Record the transaction date.
- Separate an old SDLT example from the tax now relevant.
- Find current Scottish material before relying on a result.
Example
Sam is taking a lease of a shop in Glasgow. They find this page because its title mentions a lease grant. The page does not show Sam an example or a calculation. Its only useful message is that an SDLT page is not the right route for a Scottish transaction from April 2015 onwards.
Why this can be difficult in practice
The title can cause confusion. A search result may suggest that the page explains notification of a lease, but the supplied page does not do that.
- The original example is not included in the supplied content.
- The notice gives no exact start date within April 2015.
- It does not state the current Scottish rules.
Key takeaways
- This is an archived HMRC notice, not a worked example.
- It says SDLT stopped applying to Scottish land deals from April 2015.
- Do not use it to calculate tax or filing duties for a Scottish lease.
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.
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 content does not say what the original Example 3 involved.
- The supplied content does not provide the rules for filing a Scottish lease tax return or working out any tax.
- Current Scottish rules are not established by this archived SDLT page.
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 lease date and the location of the land.
- A current authoritative Scottish source if you need to work out Land and Buildings Transaction Tax or a filing duty.
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 Stamp duty on a Scottish lease: why this HMRC page is archived [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.] HMRC's guidance page on this topic (guidance, not law): https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm18225 HOW I WANT YOU TO ANSWER 1. Work from the legislation above. Read it before answering. HMRC guidance is HMRC's 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 content does not say what the original Example 3 involved. - The supplied content does not provide the rules for filing a Scottish lease tax return or working out any tax. - Current Scottish rules are not established by this archived SDLT page. 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: Stamp duty on a Scottish lease: why this HMRC page is archived
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