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.