Summary

Stamp Duty Land Tax (SDLT) has applied to land transactions in the UK from 1 December 2003. Since 1 April 2018 it applies to land transactions in England and Northern Ireland only. From 1 April 2015 SDLT no longer appliesto land transactions in Scotland. These are instead subject to Land and Buildings Transaction Tax (LBTT). Please see the Scottish Government website. 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 theWelsh Revenue Authority.

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