Archived lease example: SDLT no longer applies in Scotland
In short
The archived HMRC page contains only a notice about Scotland. It does not explain lease notification.
- Scottish land deals moved from SDLT to LBTT from April 2015.
- The page does not give the facts or outcome for Example 7.
- Current Scottish rules need separate checking.
Scroll down for the full analysis.
Read the original guidance here:
Archived lease example: SDLT no longer applies in Scotland
This HMRC page does not contain its promised lease example and, while it records that stamp duty land tax stopped applying to Scottish land deals from April 2015, it provides no further detail. That is all.
What this rule is about
Rather than explaining a lease tax rule, the page serves as an archive notice. Its main point is location: Scotland has its own land tax system.
What the official source says
For land transactions in Scotland from April 2015, HMRC’s archived manual states that SDLT no longer applies and that Land and Buildings Transaction Tax, known as LBTT, applies instead. The manual is brief.
- The notice applies to land in Scotland.
- It gives April 2015 as the change point.
- It says LBTT replaced SDLT for those deals.
- It gives no facts for Example 7.
What this means in practice
For a lease of property in Scotland, this page is not an SDLT example you can use, so you need to consider LBTT instead. Check the relevant system. Property in England or Northern Ireland leaves your SDLT question unanswered by this notice.
- Check where the leased property is.
- Check the date of the lease transaction.
- Do not use this page to work out a tax bill.
How to analyse it
Begin with the property location. That decides which land tax system may apply. Then find the rules that applied on the relevant date.
- Is the property in Scotland?
- What is the relevant transaction date?
- Is the question about a new lease, rather than another lease event?
- What do the current rules for that jurisdiction say?
Example
When Sam takes a lease of a shop in Scotland, this archive notice identifies SDLT as not being the relevant tax from April 2015 but gives no filing, calculation, or amount-due information. More detail is needed.
Why this can be difficult in practice
The title suggests a detailed notification example, but the archived content does not provide one. A reader could easily assume that a Scottish lease follows the SDLT process. This page does not support that assumption.
- A page title may not match the archived content.
- The location of the property matters first.
- Historic guidance may not show the current position.
Key takeaways
- This archived page has no usable lease example.
- It says Scotland moved from SDLT to LBTT in April 2015.
- Check current Scottish rules for a live transaction.
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 whether a particular lease needs a tax return or payment.
- Current Scottish LBTT rules need checking against current Scottish legislation and Revenue Scotland guidance.
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, property location and full lease terms.
- The missing text of the original Example 7, if it is available.
- Current Scottish LBTT rules where 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 lease example: SDLT no longer applies 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.] HMRC's guidance page on this topic (guidance, not law): https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm18250 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 whether a particular lease needs a tax return or payment. - Current Scottish LBTT rules need checking against current Scottish legislation and Revenue Scotland guidance. 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 lease example: SDLT no longer applies in Scotland
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