Section 82 Charities

(1) This section exempts certain charitable dispositions from the charge to stamp duty. The exemption is confined to conveyances or transfers (whether on sale or by way of gift) or leases—

• of land,
• to bodies of persons, or trustees of a trust, established solely for charitable purposes, and
• which will be used for charitable purposes in the State or Northern Ireland.

(2) Adjudication has been abolished for instruments executed on or after 7 July 2012 and a self-assessed stamp duty return must be filed under the e-stamping system in relation to conveyances, transfers or leases in respect of which relief under this section is sought.

This exemption does not apply to deeds of enlargement - see section 35.

Relevant Date: Finance Act 2014