This SDLT rent example page is archived for Scotland
Archived Scottish SDLT notice
The supplied HMRC page contains no rent calculation. It says that SDLT stopped applying to Scottish land transactions from April 2015.
- Do not use it for rent thresholds.
- Scottish transactions use a different tax regime.
- Check the land location and date first.
Scroll down for the full analysis.
Read the original guidance here:
This SDLT rent example page is archived for Scotland
This HMRC page has no stamp duty rent calculation. Instead, it gives an archive notice: SDLT stopped applying to Scottish land transactions from April 2015.
What this rule is about
The page title points to a worked example about rent thresholds. Yet the page only gives a warning about Scotland.
This matters because the tax first depends on where the land is. SDLT covers land in England and Northern Ireland, not Scotland.
What the official source says
HMRC’s archived manual says that Scottish land transactions moved away from SDLT from April 2015, so anyone checking rent on a lease must consider the land location and deal date first. Land and Buildings Transaction Tax applies instead.
- HMRC marks the page as archived.
- The notice refers to land transactions in Scotland.
- According to the notice, the change began in April 2015.
- Land and Buildings Transaction Tax replaced SDLT.
What this means in practice
Do not use this page to work out tax on rent. You will find no thresholds, rates or calculation steps.
- A Scottish lease is not a current SDLT question.
- An English or Northern Irish lease may still raise SDLT issues.
- A historic Scottish deal needs its date checked.
How to analyse it
Before looking for a rent calculation, check where the land is, when the deal happened, and whether the question is about SDLT or Scottish land tax. Then find a source with the actual rent rules.
- Check where the land is.
- Check the date of the deal.
- Check whether the question concerns SDLT or Scottish land tax.
- Find a source that contains the actual rent rules.
Example
Sam finds this page while checking rent on a lease of a shop in Scotland, but Scottish land transactions stopped using SDLT from April 2015. The page gives no figures to use.
Its only useful answer is that SDLT stopped applying there from April 2015, so this is the wrong SDLT calculation page.
Why this can be difficult in practice
The title and the page content do not match. Readers may think a calculation was removed or hidden when a page mentions rent thresholds but gives only an archive notice about Scotland. This archived page does not supply one.
- The title mentions rent thresholds.
- The content gives no rent figures.
- The notice does not give the exact April date.
Key takeaways
- This page is an archive notice, not a rent example.
- The notice says Scotland moved from SDLT to LBTT.
- Check where the land is and the deal date first.
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 — land interests SDLT can cover
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 rent tax was calculated for a Scottish transaction before the change.
- A historic Scottish transaction may need its date checked against the law then in force.
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 transaction date
- the lease and rent terms if a historic calculation is needed
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 SDLT rent example page is archived for Scotland [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 - land interests SDLT can cover 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/sdltm18475 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 - This archived page cannot answer how rent tax was calculated for a Scottish transaction before the change. - A historic Scottish transaction may need its date checked against the law then in force. 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 SDLT rent example page is archived for Scotland
Search Land Tax Advice with Google
