Stamp duty land tax (SDLT)
You'll learn how stamp duty land tax (SDLT) is calculated on property transfers in England and Northern Ireland, and why it's crucial to include it in tax calculations.
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In this lesson
- 0:00 Stamp duty land tax introduction
- 0:03 SDLT rates and exemptions explained
- 0:44 Non-residential property banding structure
- 1:21 Worked example: calculating SDLT
- 1:55 Common exam mistakes and revision tips
About this lesson
This lesson covers the banded rate structure for non-residential property, key exemptions such as gifts and transfers between group companies, and walks through a worked example to show how to apply the rates correctly. Understanding SDLT is essential for ATX and SBL exams, where students often overlook this tax entirely and lose marks. The key takeaway: always check for SDLT relevance alongside other taxes in every exam question involving property transfers.
Duration: 3m
Transcript
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