Stamp Duties Consolidation Act 1999 section 96

Transfers between spouses

Section 96 exempts transfers of property between spouses, and between civil partners, from stamp duty.

• Stamp duty is not chargeable on instruments transferring property between spouses, or between civil partners.
• The exemption covers transfers from one party to the other, and transfers into the joint names of both.
• Two categories of instrument are excluded: sub-sales falling within section 46(1)–(4), and re-transfers of uncertificated securities to the original seller under section 73(1)(b).
• The relief is lost where any property, or any part or beneficial interest in it, passes to a person who is not the transferor's spouse or civil partner.