SDLT and Scottish leases: why this archived page has no example
Archived Scottish SDLT notice
This HMRC page contains no lease calculation. It says SDLT stopped applying to Scottish land transactions from April 2015.
- Check the property’s location
- Do not use this page for a Scottish calculation
- Use current Scottish tax sources
Scroll down for the full analysis.
Read the original guidance here:
SDLT and Scottish leases: why this archived page has no example
SDLT and Scottish leases: why this archived page has no example
This archived HMRC page does not give a lease example. It states only that, where a land deal concerned Scotland and took place from April 2015, Stamp Duty Land Tax, or SDLT, no longer applied. No calculation appears.
What this rule is about
A lease is a land deal. But the tax system depends on where the property is. Under current SDLT law, land interests are covered only if the property lies in England or Northern Ireland, and not if it lies in Scotland. Location decides.
What the official source says
HMRC marks this page as archived. In the supplied material, the entire message is a warning about Scotland, rather than the Example 5 calculation that a reader might expect to find there. No calculation follows.
- From April 2015, SDLT no longer applied to land transactions in Scotland.
- The page identifies Land and Buildings Transaction Tax, rather than SDLT, as applying to Scottish transactions.
- It gives no figures, rates or lease calculation.
What this means in practice
Where the lease concerns Scottish property, and you are seeking to work out the tax due, do not use this page to calculate SDLT. The title may mislead. The supplied page has none.
- First check where the property is.
- For a Scottish property, do not calculate SDLT from this page.
- Use current Scottish tax material for the lease instead.
How to analyse it
Start with the location, then the date. Those two facts decide whether this archived notice is relevant at all.
- Is the leased property in Scotland?
- Did the transaction take place from April 2015?
- Does the source actually contain a calculation to use?
Example
Ali finds this link while checking a lease for a shop in Scotland. The supplied page cannot calculate any tax for Ali. It only directs the reader away from SDLT and towards the Scottish tax system.
Why this can be difficult in practice
The heading is the trap here. Although it refers to an example, the supplied archived material contains only a short notice, so the heading can lead readers to expect more than it provides. That distinction matters.
- An old search result may look like current guidance.
- A lease example for England may not work for Scotland.
- This notice does not explain the Scottish rules.
Key takeaways
- This HMRC page is archived.
- It gives no Scottish lease calculation.
- Check current Scottish tax sources for a Scottish property.
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 — land interests within SDLT’s territorial scope
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 page does not explain the detailed Land and Buildings Transaction Tax rules for a Scottish lease.
- Current Scottish lease-tax rules need checking against current Scottish sources.
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 date of the lease transaction
- current Scottish lease-tax guidance and legislation
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 Scottish leases: why this archived page has no example [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 - land interests within SDLT's territorial scope https://www.legislation.gov.uk/ukpga/2003/14/section/48/2025-11-17 HMRC's guidance page on this topic (guidance, not law): https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm18240 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 page does not explain the detailed Land and Buildings Transaction Tax rules for a Scottish lease. - Current Scottish lease-tax rules need checking against current Scottish sources. 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 Scottish leases: why this archived page has no example
Search Land Tax Advice with Google
