Where Is Stamp Duty Payable?

Stamp duty is the tax governments place on legal documents, usually in the transfer of assets or property.

Is stamp duty paid by the vendor?

It is always the home buyer who pays stamp duty, not the seller. Usually, your solicitor will pay it on your behalf as part of the purchase process.

Is stamp duty payable by charities?

As long as certain conditions are met, charities can get relief from SDLT when they buy land and property for charitable purposes. A charity can claim some relief when they buy land and property jointly (as tenants in common) with a non-charity buyer. The charity claims relief on its share of the property.