Archived Scottish SDLT lease page: what it actually says
In short
The supplied HMRC page is an archive notice, not a lease example. It says Scottish land transactions moved from SDLT to LBTT from April 2015.
- No lease facts are provided.
- No tax calculation is possible from this page.
- Check Scottish LBTT sources for the relevant date.
Scroll down for the full analysis.
Read the original guidance here:
Archived Scottish SDLT lease page: what it actually says
This page does not explain stamp duty on a longer lease or higher rent, and it carries only an archive notice that Scottish land deals moved away from SDLT from April 2015. It offers no calculation.
What this rule is about
The title suggests a worked lease example, yet the supplied HMRC page contains none and instead warns that SDLT no longer covered Scottish land transactions from the date it gives. The content says otherwise.
What the official source says
HMRC labels the page as archived in its manual. It says that, from April 2015, LBTT, rather than SDLT, applied to Scottish land transactions.
- The notice applies to land transactions in Scotland.
- It gives April 2015 as the change point.
- It identifies LBTT as the replacement tax.
What this means in practice
To work out a Scottish lease change, a reader must use other material, because this page provides no calculation and the reader must first establish where the land is located. Location comes first. SDLT legislation now covers land in England and Northern Ireland, not Scotland.
- Do not rely on this page for a rent calculation.
- Do not treat its missing example as an SDLT rule.
- Check the Scottish LBTT position for the relevant date.
How to analyse it
Start with the basic facts. That avoids using the wrong tax before looking at the lease paperwork.
- Confirm where the leased land is located.
- Record the date of the lease transaction.
- Find the actual Scottish LBTT material for that date.
- Obtain the missing example if its facts matter.
Example
Although the source is headed “Example 3”, the supplied content gives no names, dates, rent, lease term or result from which anyone could construct a worked answer. No one can safely reproduce a worked example.
Why this can be difficult in practice
The heading and the page content do not match, which may cause someone to assume that the page answers a lease question even though it does not. That assumption is unsafe.
- An archived page may preserve an old link, not an answer.
- HMRC guidance is not the law itself.
Key takeaways
- This source contains only an archive notice.
- It gives no lease-renewal example.
- Scottish transactions need 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.
Legislation
- FA 2003 section 48 — SDLT land interests are 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 material does not give the missing Example 3 facts or its intended SDLT analysis.
- The Scottish legislation and any current LBTT treatment have not been supplied or verified here.
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 original text of Example 3, if a lease calculation is required.
- The Scottish transaction date and the relevant LBTT legislation or official guidance.
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 Archived Scottish SDLT lease page: what it actually says [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 - SDLT land interests are 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/sdltm18795 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 material does not give the missing Example 3 facts or its intended SDLT analysis. - The Scottish legislation and any current LBTT treatment have not been supplied or verified here. 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: Archived Scottish SDLT lease page: what it actually says
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