Business tax – guidance

Stamp Duty Land Tax calculators

Use these calculators to work out how much Stamp Duty Land Tax (SDLT) you need to pay.

Overview

From 1 April 2015 SDLT no longer applies to land transactions in Scotland. These will be subject to Land and Buildings Transaction Tax.

You can use the SDLT calculators for most transactions involving the sale or transfer of land or property to help you to work out how much to pay.

You can’t use the calculators for residential properties with chargeable consideration over £500,000 where the 15% rate of SDLT applies. You’ll need to perform a manual calculation instead.

Calculator for freehold transactions or assigned leases

This SDLT calculator will help you work out how much you may need to pay when you:

  • buy or transfer freehold land or property
  • take on an assigned lease

Before you start you’ll need:

  • the effective date of your purchase - this is usually the date of completion
  • the total amount of chargeable consideration for any transactions that are linked to this transaction
  • for mixed use property, a breakdown of how much rent is for the residential element and how much is for the business element

Find SDLT rates and thresholds.

Calculator for new leases

You can use HMRC’s SDLT on leases calculator to help you work out how much SDLT you may need to pay on the grant of a new lease.

Before you start make sure you have:

  • the effective date of the transaction - this is usually the date of completion
  • the start and end dates as specified in the lease
  • the total premium payable (for non-residential or mixed used properties)
  • the rent payable in each of the first 5 years, if you know it