SDLT and stamp duty: why this Scottish lease example is archived
Archived Scottish SDLT notice
This HMRC page does not contain the promised lease example. It says Scottish land transactions moved from SDLT to LBTT from April 2015.
- It is an archive notice
- It gives no calculation or filing process
- It cannot decide a Scottish lease tax position
Scroll down for the full analysis.
Read the original guidance here:
SDLT and stamp duty: why this Scottish lease example is archived
SDLT and stamp duty: why this Scottish lease example is archived
This HMRC page no longer provides a stamp duty example. Its message is simply that SDLT ceased to apply to Scottish land transactions from April 2015. Scotland instead uses Land and Buildings Transaction Tax, often called LBTT.
What this rule is about
Although the page title mentions telling HMRC about a new lease, the published content offers no example, figures, test or filing instruction. Instead, it serves as a warning that the old SDLT material is archived for Scotland.
What the official source says
HMRC’s manual says the following:
- From April 2015, SDLT no longer applies to Scottish land transactions.
- Scotland uses LBTT instead.
This is HMRC guidance, not legislation. Crucially, it neither explains the old example nor describes how LBTT works.
What this means in practice
If your property is in Scotland, do not use this page to work out tax on a new lease. It gives no result for your situation.
- Do not treat the page title as an answer about tax.
- Do not use an old SDLT example for a Scottish deal.
How to analyse it
Begin by identifying where the property is. That point decides whether this archive warning is relevant.
- Is the property in Scotland?
- Is the question about a new lease?
- Does the material give actual facts, figures and dates?
If, after checking whether the property is in Scotland and whether the question concerns a new lease, the material still gives no actual facts, figures or dates, it cannot settle what you must do. It is insufficient.
Example
Maya finds this page while checking stamp duty on a Scottish shop lease. The page has no rent, premium, term or filing detail. For Maya, because the page supplies neither a calculation nor details of rent, premium, term or filing, it merely confirms that old SDLT material does not apply in Scotland. It does not calculate LBTT.
Why this can be difficult in practice
The title may mislead. It implies a full worked example, but the archived page provides only a jurisdiction warning. That distinction matters.
- A Scottish address changes the tax system to check.
- The page gives no notification process.
- The page gives no rate or threshold.
Key takeaways
- This is an archive notice, not a worked example.
- From April 2015, the source says Scotland moved from SDLT to LBTT.
- The page cannot answer a Scottish lease tax question by itself.
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 page does not provide the missing Example 4, so it cannot establish the tax treatment of a particular lease.
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 location of the property
- The relevant Scottish land-tax rules for the transaction date
- The lease terms, rent, premium and transaction date
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 SDLT and stamp duty: why this Scottish lease example 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/sdltm18230 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 page does not provide the missing Example 4, so it cannot establish the tax treatment of a particular lease. 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: SDLT and stamp duty: why this Scottish lease example is archived
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