Archived stamp duty lease example: what this page tells you
In short
The supplied HMRC page is archived and has no lease calculation. It says Scottish land transactions moved from SDLT to LBTT from April 2015.
- Do not use it to calculate tax.
- Check the property location and date.
- Find the full lease terms and current official material.
Scroll down for the full analysis.
Read the original guidance here:
Archived stamp duty lease example: what this page tells you
Although this page records that SDLT gave way to LBTT for Scottish land transactions from April 2015, it provides no calculation from which lease tax can be calculated here. It is an archive notice.
What this rule is about
While the title refers to a lease premium and a “relevant rental figure”, the supplied page offers neither the figures nor a method for using them in a calculation. These amounts can matter when calculating stamp duty on a lease.
Without the missing details, you cannot safely calculate tax on your lease from this page.
What the official source says
HMRC’s manual marks the page as archived and explains that SDLT no longer applies to land transactions in Scotland from April 2015.
Land and Buildings Transaction Tax, known as LBTT, applies instead. That is the stated change.
- The page is marked as archived.
- It gives no facts for “Example 4”.
- It gives no rent, premium or tax calculation.
- It points to LBTT for Scottish transactions from April 2015.
What this means in practice
Because SDLT no longer applies to Scottish land transactions from April 2015 and this page supplies neither lease figures nor a calculation method, do not use it as a stamp duty calculator for property in Scotland; for property in England or Northern Ireland, it still cannot answer your question because the example itself is missing. It is not enough.
- Check where the leased property is.
- Check the date of the transaction.
- Find the full lease and any payment schedule.
How to analyse it
Begin with the basic facts. Establish the place and date before making any calculation. Then identify every payment under the lease.
- Is the land in Scotland, England or Northern Ireland?
- When did the lease transaction take effect?
- Is there an upfront premium?
- What rent is due, and when?
- Is the full official example available elsewhere?
Example
Because the lease includes both an upfront payment and rent, Alex follows a link while looking for “Example 4”, but finds only an archive notice rather than the details required for a calculation. No calculation follows.
Alex cannot derive either a rental figure or a tax amount from the page. The lease terms and the correct country’s tax rules are needed first.
Why this can be difficult in practice
Although the title makes the page appear to contain a worked example, the supplied version provides only an archive notice and no worked calculation to follow. Readers can be misled.
A missing example can lead people to fill in gaps with assumptions.
- The page does not say what the missing lease terms were.
- It does not state a rate, threshold or calculation step.
- Its Scottish statement may need a current-source check.
Key takeaways
- This is an archive notice, not a lease calculation.
- It contains no usable Example 4 figures.
- Location and transaction date are the first checks.
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 — SDLT land interests within England and Northern Ireland
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 material cannot show how the relevant rental figure was calculated in the missing example.
- The current Scottish tax position needs checking against an official current source before publication.
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 archived text of Example 4, including the lease term, rent and any premium.
- The transaction date and where the land is located.
- Current official Scottish legislation or Revenue Scotland guidance if a current answer 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 Archived stamp duty lease example: what this page tells you [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 - SDLT land interests within England and Northern Ireland 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/sdltm18435 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 material cannot show how the relevant rental figure was calculated in the missing example. - The current Scottish tax position needs checking against an official current source before publication. 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 stamp duty lease example: what this page tells you
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