Stamp Duties Consolidation Act 1999 section 93

Houses acquired from industrial and provident societies

Section 93 exempts from stamp duty a conveyance, transfer or lease of a house made by a registered industrial and provident society to a member of the society under a scheme to provide houses for its members.

• The exemption applies to a conveyance, transfer or lease of a house.
• The transferor must be a society registered under the Industrial and Provident Societies Acts 1893 to 1978.
• The transaction must be made under a scheme operated by the society for the provision of houses for its members.
• The recipient must be a member of the society, either alone or together with the member's spouse or civil partner.