Stamp Duties Consolidation Act 1999 section 99A

Courts Service

Section 99A exempts from stamp duty any instrument under which the Courts Service acquires land or rights over or in respect of land or water.

• No stamp duty arises on any instrument by which the Courts Service acquires land or land-related rights.
• The exemption covers land itself, easements, way-leaves, water rights, and any other right over or in respect of land or water.
• The exemption attaches to the instrument of acquisition, meaning no charge to stamp duty applies on execution of the document.
• The provision was introduced by section 108 of the Finance Act 2006.