Processing - what forms to use to notify a land transaction: further guidance for completing forms SDLT1, SDLT3 and SDLT4 - further guidance for question 29 SDLT1, Scottish local authority numbers
From April 2015 SDLT will no longer apply to land transactions in Scotland, these will instead be subject to Land and Buildings Transaction Tax. Please see the Revenue Scotland website @
A list of local authority codes in Scotland is given below. These codes are valid only for transactions where the effective date is before 1 April 2015.
Exceptionally, the following non-geographic codes must be used in certain circumstances where an SDLT return in respect of a land transaction in Scotland is submitted on or after 1 April 2015.
8999 This code is to be used for land transactions in Scotland where the effective date is on or after 1 April 2015 but the transaction remains subject to SDLT under the transitional rules at section 29(5) Scotland Act 2012. These rules will only apply where missives were concluded on or before 1 May 2012.
8998 This code is to be used for land transactions in Scotland where the effective date is before 1 April 2015 (so the transaction is subject to SDLT) but the transaction only becomes notifiable on or after that date. In these cases the date entered at Question 4 (effective date of transaction) will be the later date.
The geographic (9xxx) codes listed below must not be used in these circumstances.
This guidance also applies to question 2 of SDLT3 and question 10 of SDLT4.
|Argyll & Bute||9054|
|Dumbarton & Clydebank||9057|
|Dumfries & Galloway||9058|
|Edinburgh, City of||9064|
|Glasgow, City of||9067|
|Perthshire & Kinross||9074|