Scottish leases after 2015: this SDLT page is archived
In short
The supplied HMRC page is only an archive notice. It says SDLT no longer applies to Scottish land transactions from April 2015 and points instead to LBTT.
- The page contains no lease example.
- It cannot decide a continuing lease question.
- Check the relevant LBTT material and lease documents.
Scroll down for the full analysis.
Read the original guidance here:
Scottish leases after 2015: this SDLT page is archived
If you are checking stamp duty on a Scottish lease, this HMRC page will not answer your question. From April 2015, HMRC says, SDLT ceased to apply to Scottish land transactions and those transactions instead came within Land and Buildings Transaction Tax, known as LBTT. Check LBTT.
What this rule is about
The title refers to a lease that continues beyond its fixed term. This may make the page seem as though it includes a worked tax example. The supplied page includes no such example.
The page contains only an archive notice about Scotland’s move from SDLT to its land tax.
What the official source says
HMRC’s manual states that SDLT no longer applies to land transactions in Scotland from April 2015. Scottish transactions are instead subject to Land and Buildings Transaction Tax, known as LBTT.
- The official source marks the page as archived.
- It gives no lease facts, figures or result.
What this means in practice
Do not rely on this page to calculate tax on a Scottish lease that continues after its original end date. No test for that situation appears on the page.
- Check LBTT rather than SDLT for a Scottish transaction after the change.
- Do not assume the missing example supports a particular answer.
How to analyse it
Start with the transaction’s place and date. Then locate the documents that show what happened to the lease.
- Confirm that the land is in Scotland.
- Check when the fixed term ended.
- Read the lease and any agreement that let occupation continue.
Example
Mina finds this page because her lease continued after its fixed end date. Although the title suggests an example, the archived content provides none and cannot establish whether her arrangement has an LBTT result or what that result would be. Mina needs more evidence.
Why this can be difficult in practice
The title does not match the page content. People can easily miss that point. A continuing lease may require a fact-specific LBTT review, while this source offers no basis for such a review.
- An archive notice is not a calculation guide.
- Scottish lease documents remain essential evidence.
Key takeaways
- HMRC has archived this page.
- It says Scottish transactions moved from SDLT to LBTT in April 2015.
- It contains no usable Example 1 analysis.
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 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 archived page does not contain the missing Example 1 facts or outcome.
- A reader cannot use this page alone to decide the tax treatment of a Scottish lease continuing after its fixed term.
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 lease and any extension or holding-over terms
- the date the fixed term ended
- the relevant Scottish LBTT law 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 after 2015: 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 - defines land interests within SDLT's territorial scope https://www.legislation.gov.uk/ukpga/2003/14/section/48/2025-11-17 Guidance page from HMRC on this topic (guidance, not law): https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm18728 HOW I WANT YOU TO ANSWER 1. Work from the legislation above. Read it before answering. Guidance from HMRC is its 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 does not contain the missing Example 1 facts or outcome. - A reader cannot use this page alone to decide the tax treatment of a Scottish lease continuing after its fixed term. 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 after 2015: this SDLT page is archived
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