This archived SDLT page does not contain an abnormal rent example
In short
The supplied HMRC page is an archive notice. It contains no example about abnormal rent increases.
- It says SDLT stopped applying to Scottish land deals from April 2015.
- It says LBTT applied instead.
- It cannot answer a lease-rent calculation question.
Scroll down for the full analysis.
Read the original guidance here:
This archived SDLT page does not contain an abnormal rent example
This archived SDLT page does not contain an abnormal rent example
This HMRC page does not explain abnormal rent increases or calculate stamp duty. Instead, it serves as an archive notice explaining that, for land deals in Scotland from April 2015, SDLT stopped applying when Land and Buildings Transaction Tax took its place. That is all.
What this rule is about
A worked example about rent under a lease is suggested by the title. No such example appears on the supplied page. Only a notice about the change in Scottish land taxes makes up the content.
What the official source says
According to HMRC’s archived manual, Scotland moved away from SDLT from April 2015. Land and Buildings Transaction Tax then applied to Scottish land transactions.
- The notice concerns land transactions in Scotland.
- It says SDLT no longer applied there from April 2015.
- It says Land and Buildings Transaction Tax applied instead.
What this means in practice
Do not use this page to work out tax on a lease, its rent, or a later rise in rent. None of the facts or rules needed for that job appear on the page.
- Check where the property is.
- Check when the transaction took place.
- Use the tax system that applied in that place then.
How to analyse it
Start with the basics: location and date. Where a deal is Scottish, this archived notice points away from SDLT, but it does not give the Scottish rules. Check the relevant sources.
- Read the lease and any rent-change agreement.
- Identify the relevant tax jurisdiction.
- Check the law and guidance for that jurisdiction.
Example
If a lease concerns property in Scotland, this page alone cannot show whether a rent increase changes the tax due. Rather, the notice only signals that SDLT is not the system to use for the period described.
Why this can be difficult in practice
Because the example is no longer present, the heading is misleading. A reader might think the page answers a rent question. It provides no answer.
- The title refers to abnormal rent increases.
- The supplied text gives no definition of that phrase.
- The notice does not state any rates or calculation method.
Key takeaways
- This is an archived notice, not a rent calculation guide.
- It says Scotland moved from SDLT to LBTT from April 2015.
- Use current Scottish sources for a Scottish lease question.
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
- This archived page cannot answer how SDLT or Scottish land tax applies to a particular lease.
- The page gives no facts from which to work out whether a rent increase is abnormal.
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 date and location of the land transaction.
- The lease and any document changing the rent.
- Current Scottish land-tax legislation or Revenue Scotland guidance where Scotland is involved.
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 page does not contain an abnormal rent example [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/sdltm18625 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 - This archived page cannot answer how SDLT or Scottish land tax applies to a particular lease. - The page gives no facts from which to work out whether a rent increase is abnormal. 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 page does not contain an abnormal rent example
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