Stamp duty land tax on leases

This document is only available to subscribers.

Premiums paid by tenants Lease premiums are taxed as any other capital consideration – at between 0% and 15%. Reverse premiums Where the landlord pays the tenant to take a lease, or the tenant pays the landlord to take a surrender, those reverse premiums do not count as consideration. SDLT is charged on...

This page is only available to isurv subscribers. Sign up for a free-trial to access this content.

Alternatively, you can gain access now and purchase isurv online here