Stamp Duties Consolidation Act 1999 section 97

Certain transfers following the dissolution of a marriage

Section 97 exempts from stamp duty certain transfers of property made between former spouses or former civil partners pursuant to a court order following the dissolution of a marriage or civil partnership.

• No stamp duty arises on an instrument transferring property between former spouses or former civil partners where the transfer is made pursuant to a qualifying court order.
• Qualifying orders include a relief order under section 23 of the Family Law Act 1995, an order under Part III of the Family Law (Divorce) Act 1996, and an order under Part 12 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010.
• Equivalent orders made by foreign courts also qualify, provided the underlying dissolution of the marriage or civil partnership is recognised as valid in the State.
• The exemption is lost where any part of the property, or any beneficial interest in it, passes under the same instrument to a person other than the former spouses or former civil partners concerned.