This archived lease-premium page has no SDLT calculation
In brief
The supplied HMRC page is archived and has no lease-premium calculation.
- It says Scottish transactions moved to LBTT from April 2015.
- Its title does not match its remaining content.
- Check location and date before calculating tax.
Scroll down for the full analysis.
Read the original guidance here:
This archived lease-premium page has no SDLT calculation
If you came here looking for a stamp duty calculation on a lease premium, the official page does not provide one, because it contains only an archive notice about Scotland. Nothing more is provided.
What this rule is about
Although the page title refers to a “relevant rental figure” and an example, that example is no longer on the page, nor are there figures, formulae or steps to use. The title remains.
This matters because a page title can make it appear that HMRC has published an answer when it has not.
What the official source says
HMRC’s manual says the page is archived. According to the manual, from April 2015, SDLT no longer applied to land transactions in Scotland, and Land and Buildings Transaction Tax, known as LBTT, applied instead. That is the stated change.
- The notice concerns land transactions in Scotland.
- It gives April 2015 as the change point.
- It names LBTT as the replacement tax.
- It gives no lease-premium calculation.
What this means in practice
Although its title still refers to an SDLT calculation, the page cannot support one, and a Scottish lease cannot be worked out from it. Use the applicable rules.
- Check where the property is.
- For Scotland, identify the LBTT rules instead.
- For England or Northern Ireland, use SDLT sources that contain the actual calculation.
How to analyse it
Start with the property location. Then check the transaction date and the tax regime that applied there. Only after that should you look at the rent or any premium.
- Is the land in Scotland, England or Northern Ireland?
- When did the transaction take place?
- Does the source contain a calculation method?
Example
Sam takes a lease of a shop in Scotland. This archived page cannot tell Sam what tax is due on any premium or rent. For Scottish transactions from April 2015, its only useful message is that LBTT, not SDLT, applies.
Why this can be difficult in practice
The title is the misleading part. It suggests that a worked example exists. No such example appears. Do not fill that gap by guessing from another SDLT example, because the property location can change which tax applies and may require a different tax regime altogether. Check the location first.
- An archived page may retain an old title.
- HMRC guidance is not legislation.
- The supplied page does not cover Scottish LBTT calculations.
Key takeaways
- This source contains no rental-figure example.
- It says Scotland moved from SDLT to LBTT in April 2015.
- Check the property’s location before using any lease tax guidance.
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 England and Northern Ireland 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 archived page does not explain why its former Example 3 was removed or provide the missing calculation.
- Any question about a Scottish transaction needs to be considered under the LBTT rules, which are outside the supplied source material.
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 property’s location.
- The transaction date.
- The lease, rent schedule and any premium, if a lease tax calculation is needed.
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 lease-premium page has no SDLT calculation [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 England and Northern Ireland 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/sdltm18430 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 does not explain why its former Example 3 was removed or provide the missing calculation. - Any question about a Scottish transaction needs to be considered under the LBTT rules, which are outside the supplied source material. 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 lease-premium page has no SDLT calculation
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