SDLTM00010 - Introduction to Stamp Duty Land Tax (SDLT): Contents

From 1 April 2015 SDLT no longer applies to land transactions in Scotland.  These are instead subject to Land and Buildings Transaction Tax (LBTT). Please see the .  .

From 1 April 2018 SDLT no longer applies to land transactions in Wales.  These are subject to Land Transaction Tax (LTT) instead.  LTT is operated by the .

You won바카라 사이트™t have to pay Stamp Duty Land Tax (SDLT) or need to send HM Revenue and Customs (HMRC) a return for these transactions. For more detail about SDLT to LBTT and LTT, read cross-border and transitional guidance.