CRYPTO44200 - Cryptoassets for businesses: Stamp Duty, Stamp Duty Reserve Tax and Stamp Duty Land Tax: Stamp Duty Land Tax

Stamp Duty Land Tax (SDLT) is paid on the acquisition of land and buildings over a certain price in England and Northern Ireland. More information on SDLT is available in the Stamp Duty Land Tax Manual.

SDLT does not apply if the land or buildings acquired is/are located in Scotland or Wales:

• You pay Land and Buildings Transaction Tax if you purchase land in Scotland on or after 1 April 2015.

• You pay Land Transaction Tax if you purchase land in Wales on or after 1 April 2018.