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Stamp Duty Land Tax

Stamp Duty is over 300 years old. There was a charge payable on documents that transfered property and when the duty was paid, stamps were physically impressed on the document.

Stamp Duty for land transactions was replaced by 'Stamp Duty Land Tax' on 1st December 2003. This is the modern tax on land transactions involving any estate, interest, right or power in or over land in the United Kingdom.

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• Scope of SDLT
• Payment
• Rates of tax
• Zero carbon homes
• Chargeable consideration
• Fixtures and fittings
• Linked transactions
• Exemptions from SDLT