{
  "url": "https://classa.info/glossary/stamp-duty-land-tax",
  "title": "Stamp duty land tax (SDLT)",
  "description": "UK transaction tax on lease grants and assignments.",
  "oneSentenceAnswer": "UK transaction tax on lease grants and assignments.",
  "tldr": [
    "UK transaction tax on lease grants and assignments.",
    "Calculated on the net present value of the lease rent."
  ],
  "keyFacts": {
    "category": "Tax",
    "regionScope": "UK"
  },
  "pageType": "glossary",
  "lastUpdated": "2026-04-01T00:00:00.000Z",
  "license": "CC BY 4.0 with attribution to Class A Atlas (https://classa.info).",
  "citation": "Source: Class A Atlas (https://classa.info/glossary/stamp-duty-land-tax), updated 2026-04-01T00:00:00.000Z."
}