Stamp Duties Consolidation Act 1999 section 82

Charities

Section 82 exempts from stamp duty certain dispositions of land made for charitable purposes in favour of a charity.

• No stamp duty is charged on a conveyance, transfer or lease of land made, or agreed to be made, for charitable purposes.
• The charitable purposes must be carried on in the State or in Northern Ireland.
• The disposition must be to a body of persons, or the trustees of a trust, established solely for charitable purposes.
• The exemption does not extend to deeds of enlargement, which fall under section 35.