You are exempt from stamp duty when:

(a) You acquire property from your spouse (s 96). The exemption also applies when you acquire property from your ex-spouse under separation, divorce or nullity proceedings.

(b) As a company, you acquire property from a fellow company within a 90% corporate group (s 79).

(c) As a young trained farmer, you receive a transfer of land (before 31 December 2012) (s 81).

(d) As a company, you acquire property as part of a corporate reconstruction or amalgamation (s 80).

(e) As a charity, you acquire or transfer land (s 82).

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

(g) You acquire government stocks, aircraft and ships, wills, sheriff warrants, and State-owned property (Schedule 1).