Stamp Duties Consolidation Act 1999 section 81

Young trained farmers

Section 81 provided relief from stamp duty for the transfer of agricultural land to a young trained farmer.

• The section gave an exemption from stamp duty where agricultural land was transferred to a young trained farmer.
• A young trained farmer was, broadly, a person under 35 who held a recognised agricultural qualification.
• The section ceased to have effect for instruments executed on or after 25 March 2004 and was replaced by section 81A.