Crofting community right to buy: why this SDLT example is archived
Archived HMRC example
This page contains no facts or tax calculation. It says the former example is no longer relevant.
- Do not use it for a current SDLT answer.
- Check the purchase date and land location.
- Use the legislation in force at that time.
Scroll down for the full analysis.
Read the original guidance here:
Crofting community right to buy: why this SDLT example is archived
Crofting community right to buy: why this SDLT example is archived
This HMRC page cannot tell you what stamp duty you must pay, because HMRC has marked its example as archived and says it no longer applies. Do not rely on it.
What this rule is about
The page title refers to a crofting community right to buy. Parliament once covered that right under a specific SDLT provision. Parliament has since removed the provision.
An old online example may therefore look useful when you first find it, even though the law that applied on the date of your purchase may differ. Check the date.
What the official source says
HMRC’s manual gives no facts, figures or conclusion. Instead, HMRC says the example is archived and no longer relevant.
- This is an HMRC manual page, not legislation.
- Readers will find no usable worked example here.
- The page does not set out a current tax test.
What this means in practice
Do not use this page to calculate tax or decide whether a relief applied when you review an old purchase and its dated papers. The page supports neither answer.
- Check the purchase date first.
- Check the land’s location.
- Find the law in force on that date.
How to analyse it
Begin with the location and date, rather than the label on an old HMRC page, because that label may describe a rule that no longer applies. SDLT now covers land in England and Northern Ireland.
- Confirm whether this was a historic Scottish purchase.
- Find the purchase’s effective date.
- Read the legislation in force then.
- Match the documents to the former right.
Example
Suppose an old file links to this HMRC page. When facts are missing, you cannot get them from the page or copy a tax result from it, even if the link appears in the file. Use the dated purchase papers and the law then in force instead.
Why this can be difficult in practice
The heading can make the page seem to explain a live rule, although the text does not, and the legislation omitted the former Finance Act 2003 section 75 from 1 April 2015. That can mislead.
- An archived example does not prove the current rule.
- Historic tax answers may turn on the exact date.
- The page gives no detail for comparing facts.
Key takeaways
- HMRC has archived this example.
- No result on the page is safe to rely on.
- Check the historic law and the dated documents.
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 scope for land in England and Northern Ireland
- FA 2003 section 75 — former crofting community right-to-buy SDLT provision
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 say what facts its former example used or what conclusion it reached.
- No transaction date or property details have been provided, so no historic SDLT outcome can be worked out from this page.
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 when the historic purchase took effect
- the land location and the documents recording the community right to buy
- the Finance Act 2003 text in force on that 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 Crofting community right to buy: why this SDLT example 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 - SDLT scope for land in England and Northern Ireland https://www.legislation.gov.uk/ukpga/2003/14/section/48/2025-11-17 - FA 2003 section 75 - former crofting community right-to-buy SDLT provision https://www.legislation.gov.uk/ukpga/2003/14/section/75/2025-11-17 Guidance page from HMRC on this topic (guidance, not law): https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm29010a 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 say what facts its former example used or what conclusion it reached. - No transaction date or property details have been provided, so no historic SDLT outcome can be worked out from this page. 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: Crofting community right to buy: why this SDLT example is archived
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