Scottish and Welsh property: do you use an SDLT form?
In short
HMRC says SDLT no longer applies to Scottish land from April 2015 or Welsh land from April 2018.
- Scotland uses Land and Buildings Transaction Tax
- Wales uses Land Transaction Tax
- Check current local filing instructions
Scroll down for the full analysis.
Read the original guidance here:
Scottish and Welsh property: do you use an SDLT form?
When the property is in Scotland or Wales, including where an English stamp duty form was used on a previous purchase, do not assume that form is appropriate. HMRC’s manual records that SDLT ceased to apply in Scotland from April 2015 and was replaced in Wales from April 2018.
What this rule is about
The UK does not operate property taxes as one system. The land’s location matters. Scotland and Wales have their own land taxes, so the process can differ from an SDLT purchase in England or Northern Ireland.
What the official source says
HMRC’s manual provides two short directions. It does not give a form number or a complete filing process.
- For Scotland, it says SDLT no longer applies from April 2015.
- Scottish land deals instead fall under Land and Buildings Transaction Tax.
- It directs readers to Revenue Scotland.
- For Wales, it says SDLT was replaced from April 2018.
- It says Welsh land deals are instead subject to Land Transaction Tax.
- It directs readers to Welsh Government information.
What this means in practice
The first question is simple: where is the land? A home in Scotland or Wales may need to follow that country’s tax system, rather than the SDLT process used for England and Northern Ireland.
- Check the property’s location before preparing paperwork.
- Check the date of the deal as well as its location.
- Use current instructions from the relevant local tax authority.
How to analyse it
Begin by establishing where the land is, when the deal took place, and which authority currently supplies filing instructions, since those facts determine the system. Avoid recycled forms.
- Is the land in Scotland?
- Is the land in Wales?
- When did the deal take place?
- Which authority now gives the filing instructions?
Example
Priya is buying a flat in Scotland. As the land is Scottish, she should not regard it as an SDLT case merely because SDLT applies elsewhere in the UK. HMRC’s manual directs her to Revenue Scotland instead.
Why this can be difficult in practice
The manual is brief. It identifies the changeover months, not the detailed return or payment steps. It is also HMRC guidance, not the law itself. Current local guidance should therefore be checked.
- A UK-wide property form may not be the right form.
- An old checklist may refer to the wrong tax system.
- The source does not cover current local deadlines or forms.
Key takeaways
- Scottish land moved away from SDLT from April 2015.
- Welsh land moved away from SDLT from April 2018.
- Check the current local authority process.
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 source does not confirm the current filing process or current official web addresses for Scottish or Welsh transactions.
- Current LBTT and LTT rules need checking against the relevant tax authority’s current material.
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 land transaction
- Current instructions from Revenue Scotland or the Welsh Revenue Authority
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 and Welsh property: do you use an SDLT form? [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/sdltm60160 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 source does not confirm the current filing process or current official web addresses for Scottish or Welsh transactions. - Current LBTT and LTT rules need checking against the relevant tax authority's current material. 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 and Welsh property: do you use an SDLT form?
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