UK transaction tax on lease grants and assignments.

UK transaction tax on lease grants and assignments.
Calculated on the net present value of the lease rent.

Stamp duty land tax (SDLT)

Tax · UK

Short definition

UK transaction tax on lease grants and assignments.

Full definition

Calculated on the net present value of the lease rent. Long Class A leases attract material SDLT — typically 1% on the NPV above a threshold. Front-loaded relative to occupancy cost.

Why this matters for Class A leasing

Stamp duty land tax (SDLT) is part of the tax vocabulary that institutional Class A occupiers, landlords, and advisers use across UK markets. Understanding it correctly affects how you read lease documents, model occupancy economics, and benchmark deal terms across cities. Class A Atlas tracks the UK definition alongside the global standard so cross-border occupiers can translate quickly.

UK transaction tax on lease grants and assignments.

UK transaction tax on lease grants and assignments.
Calculated on the net present value of the lease rent.

Stamp duty land tax (SDLT)

Tax · UK

Short definition

UK transaction tax on lease grants and assignments.

Full definition

Calculated on the net present value of the lease rent. Long Class A leases attract material SDLT — typically 1% on the NPV above a threshold. Front-loaded relative to occupancy cost.

Why this matters for Class A leasing

Stamp duty land tax (SDLT) is part of the tax vocabulary that institutional Class A occupiers, landlords, and advisers use across UK markets. Understanding it correctly affects how you read lease documents, model occupancy economics, and benchmark deal terms across cities. Class A Atlas tracks the UK definition alongside the global standard so cross-border occupiers can translate quickly.