Stamp Duties Consolidation Act 1999 section 97A

Certain transfers by cohabitants

Section 97A exempts from stamp duty certain transfers of property between qualifying cohabitants where the transfer is made pursuant to a court order following the breakdown of the cohabiting relationship.

• Applies to instruments executed on or after 1 January 2011.
• The transfer must be made under a court order issued under section 174 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010.
• Both parties must be cohabitants (as defined in the 2010 Act) of one another.
• The exemption is lost if any part of the property, or any beneficial interest in it, passes to a person other than the two cohabitants.