SDLTM00200 - Scope

Since April 2015 SDLT no longer applies to land transactions in Scotland, these will instead be subject to Land and Buildings Transaction Tax. Please see the Scottish Government website .


From 1 April 2018 SDLT has been replaced in Wales by Land Transaction Tax. Please see the Welsh Government website .

  1. SDLTM00210
    What is chargeable: contents
  2. SDLTM03600
    How much is chargeable: contents
  3. SDLTM07050
    Who is chargeable: contents
  4. SDLTM07550
    When is Stamp Duty Land Tax (SDLT) chargeable: contents