Why this Scottish stamp duty rent page is archived
Archived Scottish SDLT page
The supplied HMRC page contains only an archive notice. It does not provide the rent calculation suggested by its title.
- Scottish land transactions moved from SDLT to LBTT from April 2015.
- Check the property’s location and transaction date first.
- Do not rely on this page for an LBTT calculation.
Scroll down for the full analysis.
Read the original guidance here:
Why this Scottish stamp duty rent page is archived
If your property is in Scotland, HMRC does not provide a stamp duty calculation on this page. HMRC supplies only a statement that Scottish land deals moved from stamp duty land tax, or SDLT, to LBTT from April 2015.
What this rule is about
The page title points to a worked example about rent with reviews every five years. HMRC has archived the page. HMRC has not supplied the example or calculation.
That matters because SDLT now applies to land in England and Northern Ireland, rather than Scotland.
What the official source says
HMRC’s archived notice makes one point about Scotland. It offers guidance rather than the law itself.
- From April 2015, SDLT no longer applies to Scottish land transactions.
- Scottish land transactions are instead subject to Land and Buildings Transaction Tax, known as LBTT.
- The supplied page gives no rent figures, formula or five-year review example.
What this means in practice
Do not use an SDLT rent calculation for a Scottish lease simply because an old HMRC link appears in search results. You need the tax regime that applies where the property is.
- Land in England or Northern Ireland may fall within SDLT.
- Land in Scotland needs an LBTT check instead.
- An old Scottish transaction may need the rules that applied on its date.
How to analyse it
Start with the basic facts. Location and timing come before any calculation of rent.
- Check whether the land is in Scotland.
- Check the transaction date.
- If it is Scottish and from April 2015, use LBTT materials.
- If it is older, check the law in force at that time.
Example
Because Mina takes a lease of a shop in Glasgow after April 2015, this archived notice points her away from SDLT and towards LBTT, so she must consult LBTT materials before calculating any tax. This page gives no LBTT amount. Mina therefore cannot safely take a figure from it.
Why this can be difficult in practice
Specific titles can make old web links seem current. Although the title mentions rent reviews, the supplied content leaves them unexplained.
- A page title is not proof that its calculation still applies.
- The property location can change which land tax applies.
Key takeaways
- This HMRC page is archived.
- It gives no five-year rent-review example.
- Scottish transactions moved to LBTT from April 2015.
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 — defines SDLT land interests in 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 source does not say how a particular historic Scottish lease should be calculated.
- It does not provide the LBTT rules that may apply to a Scottish transaction.
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.
- For an older Scottish transaction, the lease and the tax rules in force then.
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 Scottish stamp duty rent 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.] THE LAW THIS TURNS ON - FA 2003 section 48 - defines SDLT land interests in 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/sdltm18550 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 source does not say how a particular historic Scottish lease should be calculated. - It does not provide the LBTT rules that may apply to a Scottish transaction. 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 Scottish stamp duty rent page is archived
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