The following transactions are exempt:

(a)  A transfer from one spouse to the other (s 96). The exemption also applies to a transfer made under separation, divorce or nullity proceedings.

(b) A transfer from one company to another within a 90% corporate group (s 79).

(c) A transfer of farm land to a young trained farmer (before 31 December 2015) (s 81).

(d) A transfer from one company to another as part of a corporate reconstruction or amalgamation (s 80).

(e) A transfer of land to a charity (s 82).

(f) A transfer of woodlands; duty is not charged on the value of the trees growing on the land (s 95).

(g) A  transfer of government stocks, aircraft and ships, wills, sheriff warrants, and State-owned property (Schedule 1).