An over-view on the current stamp duty treatment of the transfer of land and building sites.
New stamping rules, agricultural land, consanguinity relief, farm consolidation relief and residential development stamp duty refund scheme Margaret O’Connell gives an update on stamp duty measures on the transfer of land and building sites. On the 11th October 2017, the stamp duty rate on transfers of land increased from 2% to 6%. There were some transitional reliefs put in place for purchasers of land who had a binding contract in place prior to that date and the transfer t
