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SDLTM00200 | Scope

From HM Revenue & Customs · Stamp Duty Land Tax Manual

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 here.

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

Contents8 entries

  1. SDLTM00210Scope: what is chargeable: contents
  2. SDLTM03600Scope: How much is chargeable: contents
  3. SDLTM07050Scope: Who is chargeable
  4. SDLTM07550Scope: When is Stamp Duty Land Tax (SDLT) chargeable: contents
  5. SDLTM00700Scope: What is chargeable: Claims for relief
  6. SDLTM04140Scope: How much is chargeable: Non-cash consideration: Meaning of market value FA03/S118
  7. SDLTM09500Scope: when is Stamp Duty Land Tax (SDLT) chargeable: higher rate charge for acquisitions of residential property by certain non-natural persons FA03/S55/SCH4A: contents
  8. SDLTM09730SDLT - higher rates for additional dwellings: Contents