This archived SDLT rent example does not apply in Scotland
Archived Scottish SDLT notice
The supplied HMRC page is not a rent-calculation example. It says that SDLT stopped applying to Scottish land transactions from April 2015 and that LBTT applies instead.
- Check where the land is.
- Do not use this archived page for Scottish calculations.
- The page gives no threshold or worked example.
Scroll down for the full analysis.
Read the original guidance here:
This archived SDLT rent example does not apply in Scotland
If the land is in Scotland, do not use this old stamp duty rent example. Because SDLT stopped applying to Scottish land transactions from April 2015, HMRC says the page is archived and points readers to the Scottish tax system instead. LBTT applies.
What this rule is about
The page title appears to offer a worked SDLT rent calculation. No such calculation appears on the supplied page. Instead, the page gives only a warning about Scotland.
That matters because, if you use an SDLT example for a Scottish lease after identifying the land as Scottish, you could apply the wrong tax system. Use LBTT.
What the official source says
HMRC’s manual states that SDLT no longer applies to land transactions in Scotland from April 2015. For those transactions, Land and Buildings Transaction Tax, known as LBTT, applies.
- The page is archived.
- Its warning applies to land transactions in Scotland.
- It says SDLT no longer applies there from April 2015.
- It points instead to LBTT.
What this means in practice
Begin by establishing where the land is. SDLT covers land interests in England and Northern Ireland. For the transactions described in HMRC’s notice, Scotland uses its own land tax system.
- Do not use this page to work out Scottish lease tax.
- Do not treat its title as evidence of a current Scottish SDLT threshold.
- Check the Scottish LBTT rules for a Scottish property.
How to analyse it
The key question is simple: where is the land? The answer determines the tax’s name, rather than the buyer’s address.
- Identify whether the land is in Scotland.
- Check the date of the transaction.
- For Scottish land, use the relevant LBTT material.
- For land in England or Northern Ireland, consider SDLT instead.
Example
Alex is looking for a rent threshold example for a lease of Scottish land, but this archived page supplies neither a calculation nor a threshold for that transaction. Alex must use LBTT, not SDLT.
Why this can be difficult in practice
Although the page title refers to rent thresholds and an example, the supplied text contains no example at all. This is an archive notice, not a calculation tool.
- A page title may survive after its working content is no longer relevant.
- A rent calculation depends on the tax system for the land’s location.
Key takeaways
- This HMRC page is archived.
- It says Scottish transactions moved from SDLT to LBTT.
- It contains no usable rent calculation or threshold.
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 42 — charges stamp duty land tax on land transactions
- FA 2003 section 48 — defines land interests within SDLT’s territorial 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 archive notice alone does not provide enough information to calculate tax on a Scottish lease or purchase.
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 location of the land.
- The date of the transaction.
- The relevant Scottish 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 This archived SDLT rent example does not apply 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.] THE LAW THIS TURNS ON - FA 2003 section 42 - charges stamp duty land tax on land transactions https://www.legislation.gov.uk/ukpga/2003/14/section/42/2025-11-17 - FA 2003 section 48 - defines land interests within SDLT's territorial 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/sdltm18500 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 archive notice alone does not provide enough information to calculate tax on a Scottish lease or purchase. 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 SDLT rent example does not apply in Scotland
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