Scottish leases: why this SDLT page is archived
Archived HMRC notice
This source does not explain index-linked rent. It says SDLT stopped applying to Scottish land transactions from April 2015 and that LBTT applies instead.
- Check where the land is.
- Do not use this page for a Scottish rent calculation.
- Check the applicable LBTT rules.
Scroll down for the full analysis.
Read the original guidance here:
Scottish leases: why this SDLT page is archived
This archived HMRC page offers neither index-linked rent guidance nor stamp duty calculations. It is archived. Its message is that SDLT stopped applying to Scottish land transactions from April 2015, when Land and Buildings Transaction Tax took over.
What this rule is about
Although the page title suggests guidance on rent that rises with an index, the page gives none, instead warning that Scotland has a different land tax system. It is not an index-linking guide.
Scottish SDLT calculations can mislead.
What the official source says
HMRC’s archived manual notice makes three limited points:
- the page is archived
- SDLT no longer applies to Scottish land transactions from April 2015
- Scottish transactions are instead subject to Land and Buildings Transaction Tax
What this means in practice
Start by identifying where the property is. Finance Act 2003 now defines SDLT land interests by reference to England and Northern Ireland, so the property’s location must be established before deciding whether SDLT applies. Check that first.
- Do not use this page to work out tax on a Scottish lease.
- Do not assume its title means it contains an index-linking calculation.
- Check the Scottish LBTT rules for the relevant transaction date.
How to analyse it
First establish the property’s location and the date of the lease transaction, then consider the clause that changes rent by an index. Location and date come first.
- Confirm whether the land is in Scotland.
- Confirm when the lease transaction took place.
- Read the lease clause that changes rent by an index.
Example
Sam takes a lease of a Scottish shop after April 2015. The rent rises each year by reference to an index. This archived SDLT page cannot tell Sam how to calculate the tax. The source says the transaction falls within the Scottish LBTT system instead.
Why this can be difficult in practice
The title creates the trap. Its reference to index-linked rent is misleading because the archived content gives no rule on that subject. A reader could easily stop at the title and miss the warning.
- An archived manual page is not a current calculation tool.
- The location of the land decides which tax system to check.
- The lease wording may still need detailed review under LBTT.
Key takeaways
- This page is an archived notice, not an index-linking guide.
- Scottish land transactions moved away from SDLT in April 2015.
- Use the LBTT rules for a Scottish lease.
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 — identifies land interests covered by SDLT
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 gives no detail about the Scottish LBTT treatment of rent linked to an index.
- The page does not explain whether a particular transaction falls within the Scottish rules.
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 lease and its rent-review or index-linking clauses.
- The applicable LBTT legislation and guidance for the transaction date.
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 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 - identifies land interests covered by SDLT 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/sdltm18560 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 gives no detail about the Scottish LBTT treatment of rent linked to an index. - The page does not explain whether a particular transaction falls within the Scottish rules. 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 page is archived
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