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 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 the Welsh Revenue Authority.
You won’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.