Section 82 Charities

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(1) Stamp duty shall not be chargeable on any conveyance, transfer or lease of land made, or agreed to be made, for charitable purposes in the State or Northern Ireland to a body of persons established for charitable purposes only or to the trustees of a trust so established.

Are charities exempt from stamp duty?

(1) Stamp duty is not chargeable on a transfer or lease of land made for charitable purposes in the State or Northern Ireland to a charity (i.e., a body of persons established for charitable purposes only)....

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(2) Subsection (1) shall not apply to a conveyance, transfer or lease unless that conveyance, transfer or lease has, in accordance with section 20, been stamped with a particular stamp denoting that it is not chargeable with stamp duty.

Does a transfer to a charity have to be adjudicated?

(2) The exemption does not apply unless the transfer instrument has been stamped with a particular stamp denoting that duty is not chargeable.