SDLTM10020 - Introduction: Scope of stamp duty land tax on leases

Leases predating SDLT may instead be chargeable to stamp duty.

SDLT is chargeable on both the premium and rental elements of consideration for the grant of a new lease.

Refer to:

SDLTM11040 for definition of premium

SDLTM11010 for definition of rent

SDLTM13010 for the calculation of SDLT on lease premiums

SDLTM11015 to SDLTM11035 for the calculation of SDLT on rents.

SDLTM10045 for details of transactions treated as the grant of a new lease.

SDLTM07600 to SDLTM07750 (and FA03/Part 4) re: effective date.

SDLTM10025 for treatment of pre-implementation leases.

SDLTM10022 for Timeshares

SDLTM10023 for treatment of Mobile Homes, Caravans and Houseboats

SDLT17090 for treatment of assignments