Stamp duty land tax on leases
This document is only available with a paid isurv subscription.
Rent includes VAT, but only if chargeable at the effective date. If the landlord subsequently opts to tax, the tenant will not have to pay more SDLT as a result, nor will it be treated as an increase in rent for SDLT purposes. However, if, after the option to tax but...Explore the subscription options here to get full access to isurv, including downloads.
Try isurv for 1 month!
You can now get unlimited access to all isurv channels with our 1-month pass, available for only £39. To find out more, enquire with our team using our form.
Sign up for the isurv newsletter to receive a monthly round-up of the latest isurv updates.
For further support, please contact us by emailing isurv@rics.org or calling +44 (0) 247 686 8584