This archived Scottish lease page gives no SDLT example
In short
The supplied HMRC page is archived. It contains no lease calculation or notification example.
- It says Scottish land transactions moved from SDLT to LBTT from April 2015.
- It cannot answer a current Scottish lease tax question.
- Check current official Scottish material instead.
Scroll down for the full analysis.
Read the original guidance here:
This archived Scottish lease page gives no SDLT example
This HMRC page does not explain stamp duty on a lease. Although its title refers to “Example 6”, the supplied page contains only an archive notice about Scotland, not lease facts, a calculation, or a notification example for readers. Nothing else appears.
What this rule is about
The notice says that SDLT stopped applying to Scottish land transactions from April 2015 and that another tax would instead cover those transactions. That tax is LBTT. The notice gives its full name: Land and Buildings Transaction Tax, usually called LBTT.
The page contains nothing else. It gives no facts about a lease, no calculation and no notification example.
What the official source says
HMRC’s archived manual makes two limited points:
- the page is archived
- it refers to Scottish land transactions
- it says the change began from April 2015
- it names LBTT as the replacement tax
What this means in practice
You cannot use this page to work out tax on a Scottish lease. The page tells readers neither what they must report, nor which sums matter, nor how to calculate any tax.
- Do not treat the page title as an available worked example.
- Do not use it to calculate SDLT.
- Check whether the property is in Scotland.
- Use current Scottish sources for a Scottish lease.
How to analyse it
Begin with the basic facts. Before anyone can answer a lease tax question, the place and date matter.
- Where is the land?
- When was the lease granted?
- Is there a premium?
- What rent does the lease require?
Example
While checking a Scottish shop lease, Sam comes across this page. Sam cannot use the page to find out whether anyone must file anything or pay tax. It only directs readers away from SDLT and towards the Scottish tax system.
Why this can be difficult in practice
An archived page can remain in search results long after it has lost its practical use. Its title may suggest detailed guidance that the page no longer contains.
- The supplied content and the title do not match.
- No transition detail is given in the notice.
- Current law needs separate checking.
Key takeaways
- This page contains no lease example.
- It is an archived HMRC notice.
- Scottish lease questions need current Scottish sources.
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 archived page cannot establish how any particular Scottish lease should be taxed.
- Current Scottish law and any transition rules need checking against current official sources before relying on this historic notice.
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 grant date
- the location of the property
- the full lease terms and any premium or rent details
- current Scottish tax guidance or legislation 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 This archived Scottish lease page gives no SDLT 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.] HMRC's guidance page on this topic (guidance, not law): https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm18245 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 archived page cannot establish how any particular Scottish lease should be taxed. - Current Scottish law and any transition rules need checking against current official sources before relying on this historic notice. 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: This archived Scottish lease page gives no SDLT example
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