Saesneg: stamp duty land tax

Rhan ymadrodd

Enw, Benywaidd, Unigol

Diffiniad

Stamp duty land tax.

Cyd-destun

The "stamp duty land tax" (SDLT) was a new tax in land transactions that was introduced by the Finance Act 2003. It largely replaced stamp duty with effect from 1 December 2003. SDLT is not a stamp duty, but a form of self-assessed transfer tax charged on "land transactions".