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HMRC internal manual

Stamp Duty Land Tax Manual

HM Revenue & Customs
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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.

Aberdeen, City 9051
Aberdeenshire 9052
Angus 9053 9053
Argyll & Bute 9054
Ayrshire, East 9060
Ayrshire, North 9072
Ayrshire, South 9076
Clackmannan 9056
Dumbarton & Clydebank 9057
Dumfries & Galloway 9058
Dunbartonshire, East 9061
Dundee 9059
Edinburgh, City of 9064
Falkirk 9065
Fife 9066
Glasgow, City of 9067
Highland 9068
Inverclyde 9069
Lanarkshire, North 9073
Lanarkshire, South 9077
Lothian, East 9062
Lothian, West 9079
Midlothian 9070
Moray 9071
Orkney Islands 9000
Perthshire & Kinross 9074
Renfrewshire 9075
Renfrewshire, East 9063
Scottish Borders 9055
Shetland Islands 9010
Stirling 9078
Western Isles 9020