Stamp Duty Land Tax

Stamp Duty Land Tax (SDLT) definition

/stamp/ /ˈdjuːti/ /land/ /taks/

What does Stamp Duty Land Tax mean?

Stamp duty land tax is chargeable on land transactions, which are acquisitions of chargeable interests, ie legal or equitable interests in land located in the England and Northern Ireland, for chargeable consideration. The equivalent tax in Scotland is ‘land and buildings transaction tax’ and in Wales is ‘land transaction tax’.

Variances

SDLT
Land and Buildings Transaction Tax
Land Transaction Tax

Glossary terms:

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