SDLTM00200 - Scope

Since April 2015 SDLT no longer applies to land transactions in Scotland, these will instead be subject to Land and Buildings Transaction Tax. Please see the Scottish Government website @

From April 2018 SDLT has been replaced in Wales by Land Transaction Tax. Please see the Welsh Government website http://gov.wales/funding/fiscal-reform/welsh-taxes/land-transaction-tax/?lang=en

1. SDLTM00210

   What is chargeable: contents
2. SDLTM03600

   How much is chargeable: contents
3. SDLTM07050

   Who is chargeable: contents
4. SDLTM07550

   When is Stamp Duty Land Tax (SDLT) chargeable: contents