Read the agreement
Check who is contractually required to pay before stamping a tenancy or transfer document. If no party is identified, use the Third Schedule of the Stamp Duties Act. Responsibility differs between buyer duties, seller duties, lease duty and mortgage duty.
Common statutory allocation
BSD and ABSD fall to the purchaser or transferee, while SSD falls to the seller or transferor. A tenant or lessee pays ordinary lease duty and a mortgagor pays mortgage duty. Gifts normally place conveyance duty on the transferee. Trust declarations, bare-trust renunciations, paid lease surrenders and partitions have specific allocations that should be checked separately.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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