°Ç¸ç³Ô¹Ï

Skip to main content
HMRC internal manual

Stamp Duty Land Tax Manual

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 1 April 2018 SDLT has been replaced in Wales by Land Transaction Tax. Please see the Welsh Government website .