Scottish leases: why this SDLT rent-review page is archived
At a glance
The supplied HMRC page is an archive notice, not a rent-review calculation.
- It says SDLT no longer applied to Scottish land transactions from April 2015.
- It provides no figures or method for a five-year rent review.
- Scottish lease questions need relevant LBTT sources.
Scroll down for the full analysis.
Read the original guidance here:
Scottish leases: why this SDLT page is archived
If your property or lease is in Scotland, this page will not help you work out stamp duty. HMRC archived it and says that, from April 2015, SDLT no longer applied to Scottish land transactions. The notice states that position.
What this rule is about
The title shows that the page once included an example about rent reviews every five years. However, the supplied page now gives only an archive notice. There is no calculation to follow.
What the official source says
HMRC’s notice says that Scottish land transactions moved away from SDLT from April 2015 and that Land and Buildings Transaction Tax, usually called LBTT, would apply instead. That is the stated change.
- The notice labels the page as archived.
- Its notice refers to land transactions in Scotland.
- It gives April 2015 as the change point.
What this means in practice
Do not use this page to calculate tax on a Scottish lease, even if the lease rent changes after five years. The page gives no method, figures or worked answer.
- First check where the land is.
- If it is in Scotland, do not treat this as SDLT guidance.
- Find the LBTT material that applies to the transaction instead.
How to analyse it
Start with the location and date. Those two facts determine whether this old SDLT material may matter at all.
- Confirm that the property is in Scotland.
- Check the date of the land transaction.
- Use the relevant Scottish tax sources for rent questions.
Example
Because Sam has a Scottish lease with a rent review after five years, this archived page cannot show the tax result when the supplied content provides no rent figure or calculation rule. No one can work out an answer.
Why this can be difficult in practice
Read on its own, the title can mislead because it names a rent-review example although the live content does not include that example. That distinction matters.
- A page title is not a tax calculation.
- An archive notice is not a guide to LBTT.
- The lease terms and transaction date still need checking.
Key takeaways
- HMRC has archived this page.
- It contains no rent-review example.
- Scottish transactions need the relevant LBTT material.
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 notice alone cannot answer how rent reviews are taxed under LBTT.
- The source gives no facts or figures for the example named in its title.
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 Scottish transaction date and location.
- The relevant LBTT legislation or current Revenue Scotland guidance for any Scottish calculation.
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 Scottish leases: why this SDLT rent-review page is archived [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/sdltm18540 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 notice alone cannot answer how rent reviews are taxed under LBTT. - The source gives no facts or figures for the example named in its title. 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: Scottish leases: why this SDLT rent-review page is archived
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