Why this archived SDLT lease page cannot calculate Scottish stamp duty
In brief
The official page has been archived. It does not contain the lease calculation suggested by its title.
- It says SDLT stopped applying to Scottish land transactions from April 2015.
- It directs readers to LBTT instead.
- Do not use this page to calculate tax on a Scottish lease.
Scroll down for the full analysis.
Read the original guidance here:
Why this archived SDLT lease page cannot calculate Scottish stamp duty
Why this archived SDLT lease page cannot calculate Scottish stamp duty
Although this archived HMRC SDLT lease page may seem to offer a transaction calculation when readers see its title and expect figures, it contains no lease calculation. It records only that stamp duty land tax stopped applying to Scottish land transactions from April 2015.
What this rule is about
Although the page title suggests an example about a lease premium and rent and readers might expect details, HMRC has archived the page itself. The example is no longer there.
That distinction matters: you cannot work out Scottish tax from this page.
What the official source says
HMRC’s archived notice says that SDLT no longer applies to land transactions in Scotland from April 2015. HMRC says that, from April 2015, land transactions in Scotland fall under Land and Buildings Transaction Tax, usually called LBTT, rather than under SDLT. LBTT applies instead.
- The notice concerns land in Scotland.
- It gives April 2015 as the change point.
What this means in practice
If your lease concerns Scottish land, this old SDLT manual page is not a calculation tool. Its title does not preserve the missing example, formula or figures.
- Do not use an SDLT lease example for a Scottish transaction.
- Check which tax governs the land’s location.
How to analyse it
Start with the location and date. Those two facts decide whether this archived notice is relevant at all.
- Confirm that the land is in Scotland.
- Identify the transaction date.
- Use the separate LBTT rules for a Scottish lease.
Example
Sam takes a lease of a shop in Scotland. Even if Sam’s deal includes a premium and annual rent, and even if the amounts and lease terms seem sufficient, this page supplies no figures from which Sam can calculate. Sam needs another source. The notice points Sam away from SDLT and towards LBTT.
Why this can be difficult in practice
People often find this page through its detailed title and assume the detailed guidance remains available. It does not.
- The title is not evidence of a surviving calculation method.
- Do not mix Scottish and SDLT rules.
Key takeaways
- This is an archived notice, not a worked example.
- It says SDLT ended for Scottish land transactions from April 2015.
- Check Scottish lease tax under LBTT rules.
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 — interests in land covered by SDLT
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 gives no facts, calculation, rental figure, rate or method for the example named in its title.
- A Scottish lease must be considered under the separate LBTT rules, which this source does not explain.
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 date of the land transaction
- The location of the land
- The current LBTT rules if the land 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 Why this archived SDLT lease page cannot calculate Scottish stamp duty [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 - interests in land covered by SDLT 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/sdltm18425 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 gives no facts, calculation, rental figure, rate or method for the example named in its title. - A Scottish lease must be considered under the separate LBTT rules, which this source does not explain. 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: Why this archived SDLT lease page cannot calculate Scottish stamp duty
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