|
|
Duty
|
|
|
£
|
s.
|
d.
|
|
AGREEMENT or CONTRACT, accompanied with a deposit.
|
|
|
|
|
See MORTGAGE, &c.
|
|
|
|
|
AGREEMENT for a Lease, or for any letting.
|
|
|
|
|
See LEASE.
|
|
|
|
|
AGREEMENT for sale of property.
|
|
|
|
|
See CONVEYANCE ON SALE.
|
|
|
|
|
ANNUITY, conveyance in consideration of.
|
|
|
|
|
See CONVEYANCE ON SALE.
|
|
|
|
|
purchase of.
|
|
|
|
|
See CONVEYANCE ON SALE.
|
|
|
|
|
creation of, by way of security.
|
|
|
|
|
See MORTGAGE, &c.
|
|
|
|
|
instruments relating to, upon any other occasion.
|
|
|
|
|
See BOND, COVENANT, &c.
|
|
|
|
|
APPOINTMENT of a new trustee, and APPOINTMENT in execution of a power of any property, or of any use, share, or interest in any property, by any instrument not being a will.
|
0
|
10
|
0
|
|
ASSIGNMENT.
|
|
|
|
|
By way of security, or of any security.
|
|
|
|
|
See MORTGAGE, &c.
|
|
|
|
|
Upon a sale or otherwise.
|
|
|
|
|
See CONVEYANCE.
|
|
|
|
|
ASSURANCE.
|
|
|
|
|
See POLICY.
|
|
|
|
|
BILL OF EXCHANGE or PROMISSORY NOTE.
|
|
|
|
|
drawn in the State
|
0
|
0
|
3
|
|
drawn outside the State
|
0
|
0
|
2
|
|
Exemptions.
|
|
|
|
|
(1) Bill or note issued by the Bank of England or the Bank of Ireland.
|
|
|
|
|
(2) Draft or order drawn by any banker in the State upon any other banker in the State, not payable to bearer or to order, and used solely for the purpose of settling or clearing any account between such bankers.
|
|
|
|
|
(3) Letter written by a banker in the State to any other banker in the State, directing the payment of any sum of money, the same not being payable to bearer or to order, and such letter not being sent or delivered to the person to whom payment is to be made or to any person on his behalf.
|
|
|
|
|
(4) Letter of credit granted in the State, authorising drafts to be drawn out of the State payable in the State.
|
|
|
|
|
(5) Draft or order drawn by the Accountant of the Courts of Justice.
|
|
|
|
|
(6) Coupon or warrant for interest attached to and issued with any security, or with an agreement or memorandum for the renewal or extension of time for payment of a security.
|
|
|
|
|
(7) Bill drawn on any form supplied by the Commissioners for the purpose of remitting amounts of tax in accordance with Regulation 31 (1) of the Income Tax (Employments) Regulations, 1960 (S.I. No. 28 of 1960).
|
|
|
|
|
(8) Bill drawn on any form supplied by the Commissioners for the purpose of remitting amounts of turnover tax or wholesale tax.
|
|
|
|
|
BILL OF SALE—
|
|
|
|
|
Absolute.
|
|
|
|
|
See CONVEYANCE ON SALE.
|
|
|
|
|
By way of security.
|
|
|
|
|
See MORTGAGE, &c.
|
|
|
|
|
BOND for securing the payment or repayment of money or the transfer or retransfer of stock.
|
|
|
|
|
See MORTGAGE, &c. and MARKETABLE SECURITY.
|
|
|
|
|
BOND in relation to any annuity upon the original creation and sale thereof.
|
|
|
|
|
See CONVEYANCE ON SALE.
|
|
|
|
|
BOND, COVENANT, or INSTRUMENT of any kind whatsoever.
|
|
|
|
|
(1) Being the only or principal or primary security for any annuity (except upon the original creation thereof by way of sale or security, and except a superannuation annuity), or for any sum or sums of money at stated periods, not being interest for any principal sum secured by a duly stamped instrument, nor rent reserved by a lease.
|
|
|
|
|
The same ad valorem duty as a bond or covenant for such total amount.
|
|
|
|
|
For a definite and certain period, so that the total amount to be ultimately payable can be ascertained
|
|
|
|
|
For the term of life or any other indefinite period.
|
|
|
|
|
For every £10, and also for any fractional part of £10, of the annuity or sum periodically payable
|
0
|
5
|
0
|
|
(2) Being a collateral or auxiliary or additional or substituted security for any of the above-mentioned purposes where the principal or primary instrument is duly stamped.
|
|
|
|
|
The same ad valorem duty as a bond or covenant of the same kind for such total amount.
|
|
|
|
|
Where the total amount to be ultimately payable can be ascertained.
|
|
|
|
|
In any other case:
|
|
|
|
|
For every £10, and also for any fractional part of £10, of the annuity or sum periodically payable.
|
0
|
1
|
0
|
|
(3) Being a grant or contract for payment of a superannuation annuity, that is to say a deferred life annuity granted or secured to any person in consideration of annual premiums payable until he attains a specified age and so as to commence on his attaining that age.
|
|
|
|
|
For every £10, and also for any fractional part of £10, of the annuity.
|
0
|
1
|
0
|
|
BOND of any kind whatsoever not specifically charged with any duty or specifically exempted from any duty:
|
|
|
|
|
The same ad valorem duty as a bond for the amount limited.
|
|
|
|
|
Where the amount limited to be recoverable does not exceed £300.
|
|
|
|
|
In any other case
|
0
|
10
|
0
|
|
Exemption.
|
|
|
|
|
Bond on obtaining letters of administration.
|
|
|
|
|
BOND, accompanied with a deposit of title deeds, for making a mortgage, or other security on any estate or property therein comprised.
|
|
|
|
|
See MORTGAGE, &c.
|
|
|
|
|
BOND, DECLARATION, or other DEED or WRITING for making redeemable any disposition apparently absolute, but intended only as a security.
|
|
|
|
|
See MORTGAGE, &c.
|
|
|
|
|
CHEQUE.
|
|
|
|
|
See BILL OF EXCHANGE.
|
|
|
|
|
CONTRACT.
|
|
|
|
|
See AGREEMENT.
|
|
|
|
|
CONVEYANCE or TRANSFER on sale.
|
|
|
|
|
Of any stocks or marketable securities.
|
|
|
|
|
Where the amount or value of the consideration for the sale does not exceed £5
|
0
|
1
|
0
|
|
Exceeds £5 and does not exceed £100:—
|
|
|
|
|
For every £10 or part of £10 of such amount or value
|
0
|
2
|
0
|
|
Exceeds £100 and does not exceed £300:—
|
|
|
|
|
For every £20 or part of £20 of such amount or value
|
0
|
4
|
0
|
|
Exceeds £300:—
|
|
|
|
|
For every £50 or part of £50 of such amount or value
|
0
|
10
|
0
|
|
CONVEYANCE or TRANSFER on sale,
|
|
|
|
|
Of any property other than stocks or marketable securities.
|
|
|
|
|
(1) Where the amount or value of the consideration for the sale does not exceed five hundred pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions, in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds five hundred pounds:—
|
|
|
|
|
If the amount or value of the consideration does not exceed £50
|
0
|
5
|
0
|
|
Exceeds £50 and does not exceed £100
|
0
|
10
|
0
|
|
”
|
£100
|
”
|
£200
|
|
0
|
15
|
0
|
|
”
|
£200
|
”
|
£300
|
|
1
|
0
|
0
|
|
”
|
£300
|
”
|
£400
|
|
1
|
5
|
0
|
|
”
|
£400
|
”
|
£500
|
|
1
|
10
|
0
|
|
(2) Where the amount or value of the consideration for the sale exceeds five hundred pounds but does not exceed two thousand five hundred pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds two thousand five hundred pounds:—
|
|
|
|
|
If the amount or value of the consideration—
|
|
|
|
|
Exceeds £500 and does not exceed £600
|
4
|
0
|
0
|
|
”
|
£600
|
”
|
£700
|
|
5
|
0
|
0
|
|
”
|
£700
|
”
|
£800
|
|
6
|
0
|
0
|
|
”
|
£800
|
”
|
£900
|
|
7
|
0
|
0
|
|
”
|
£900
|
”
|
£1,000
|
|
8
|
0
|
0
|
|
”
|
£1,000
|
”
|
£1,100
|
|
10
|
0
|
0
|
|
”
|
£1,100
|
”
|
£1,200
|
|
12
|
10
|
0
|
|
”
|
£1,200
|
”
|
£1,300
|
|
15
|
0
|
0
|
|
”
|
£1,300
|
”
|
£1,400
|
|
17
|
10
|
0
|
|
”
|
£1,400
|
”
|
£1,500
|
|
20
|
0
|
0
|
|
”
|
£1,500
|
”
|
£1,600
|
|
22
|
10
|
0
|
|
”
|
£1,600
|
”
|
£1,700
|
|
25
|
0
|
0
|
|
”
|
£1,700
|
”
|
£1,800
|
|
27
|
10
|
0
|
|
”
|
£1,800
|
”
|
£1,900
|
|
30
|
0
|
0
|
|
”
|
£1,900
|
”
|
£2,000
|
|
33
|
0
|
0
|
|
”
|
£2,000
|
”
|
£2,100
|
|
36
|
10
|
|
|
”
|
£2,100
|
”
|
£2,200
|
|
40
|
0
|
0
|
|
”
|
£2,200
|
”
|
£2,300
|
|
43
|
10
|
0
|
|
”
|
£2,300
|
”
|
£2,400
|
|
47
|
0
|
0
|
|
”
|
£2,400
|
”
|
£2,500
|
|
50
|
0
|
0
|
|
(3) Where the amount or value of the consideration for the sale does not exceed six thousand pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds six thousand pounds:—
|
|
|
|
|
For every £50, or fractional part of £50, of the consideration
|
1
|
0
|
0
|
|
(4) Where the amount or value of the consideration for the sale exceeds six thousand pounds but does not exceed fifty thousand pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration exceeds fifty thousand pounds:—
|
|
|
|
|
For every £50, or fractional part of £50, of the consideration
|
1
|
10
|
0
|
|
(5) if, in the case of a conveyance or transfer on sale or a conveyance or transfer operating as a voluntary disposition inter vivos, where the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest therein, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is to say, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister, and the instrument contains a certificate to that effect by the party to whom the property is being conveyed or transferred, and—
|
|
|
|
|
(a) The amount or value of the consideration for the sale, or, in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the value of the property, does not exceed five hundred pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions, in respect of which the amount or value, or the aggregate amount or value, of the consideration for the sale, or, in the case of a voluntary disposition inter vivos, the value of the property conveyed or transferred exceeds five hundred pounds:—
|
|
|
|
|
If the amount or value does not exceed £50
|
0
|
5
|
0
|
|
Exceeds £50 and does not exceed £100
|
0
|
10
|
0
|
|
”
|
£100
|
”
|
£200
|
|
0
|
15
|
0
|
|
”
|
£200
|
”
|
£300
|
|
1
|
0
|
0
|
|
”
|
£300
|
”
|
£400
|
|
1
|
5
|
0
|
|
”
|
£400
|
”
|
£500
|
|
1
|
10
|
0
|
|
or
|
|
|
|
|
(b) The amount or value of the consideration for the sale, or, in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the value of the property, exceeds five hundred pounds but does not exceed one thousand one hundred pounds and the instrument contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration for the sale, or, in the case of a voluntary disposition inter vivos, the value of the property conveyed or transferred exceeds one thousand one hundred pounds:—
|
|
|
|
|
If the amount or value—
|
|
|
|
|
Exceeds £500 and does not exceed £600
|
4
|
0
|
0
|
|
”
|
£600
|
”
|
£700
|
|
5
|
0
|
0
|
|
”
|
£700
|
”
|
£800
|
|
6
|
0
|
0
|
|
”
|
£800
|
”
|
£900
|
|
7
|
0
|
0
|
|
”
|
£900
|
”
|
£1,000
|
|
8
|
0
|
0
|
|
”
|
£1,000
|
”
|
£1,100
|
|
10
|
0
|
0
|
|
or
|
|
|
|
|
(c) The case is not a case specified in subparagraph (a) or (b) of this paragraph:
|
|
|
|
|
For every £50, or fractional part of £50 of the amount or value
|
0
|
10
|
0
|
|
(6) Of any other kind whatsoever not hereinbefore described:—
|
|
|
|
|
For every £50, or fractional part of £50, of the amount or value of the consideration for the sale, or, in the case of a conveyance or transfer operating as a voluntary disposition inter vivos, of the value of the property conveyed or transferred
|
2
|
10
|
0
|
|
CONVEYANCE or TRANSFER by way of security of any property, or of any security.
|
|
|
|
|
See MORTGAGE, &c. and MARKETABLE SECURITY.
|
|
|
|
|
CONVEYANCE or TRANSFER of any kind not herein-before described
|
0
|
10
|
0
|
|
COUNTERPART.
|
|
|
|
|
See DUPLICATE.
|
|
|
|
|
COVENANT for securing the payment or repayment of money, or the transfer or retransfer of stock.
|
|
|
|
|
See MORTGAGE, &c.
|
|
|
|
|
COVENANT in relation to any annuity upon the original creation and sale thereof.
|
|
|
|
|
See CONVEYANCE ON SALE.
|
|
|
|
|
COVENANT in relation to any annuity (except upon the original creation and sale thereof) or to other periodical payments.
|
|
|
|
|
See BOND, COVENANT, &c.
|
|
|
|
|
COVENANT. Any separate deed of covenant (not being an instrument chargeable with ad valorem duty as a conveyance on sale or mortgage) made on the sale or mortgage of any property, and relating solely to the conveyance or enjoyment of, or the title to, the property sold or mortgaged, or to the production of the muniments of title relating thereto, or to all or any of the matters aforesaid.
|
|
|
|
|
A duty equal to the amount of such ad valorem duty.
|
|
|
|
|
Where the ad valorem duty in respect of the consideration or mortgage money does not exceed 10s.
|
|
|
|
|
In any other case
|
0
|
10
|
0
|
|
DEBENTURE for securing the payment or repayment of money or the transfer or retransfer of stock.
|
|
|
|
|
See MORTGAGE, &c. and MARKETABLE SECURITY.
|
|
|
|
|
DECLARATION of any use or trust of or concerning any property by any writing, not being a will, or an instrument chargeable with ad valorem duty as a settlement
|
0
|
10
|
0
|
|
DEED of any kind whatsoever, not described in this schedule (other than an award, a charter-party or an agreement or contract made or entered into pursuant to the Highway Acts for or relating to the making, maintaining or repairing of highways)
|
0
|
10
|
0
|
|
DEFEAZANCE. Instrument of defeazance of any conveyance, transfer or disposition, apparently absolute, but intended only as a security for money or stock.
|
|
|
|
|
See MORTGAGE, &c.
|
|
|
|
|
DEPOSIT of title deeds.
|
|
|
|
|
See MORTGAGE, &c.
|
|
|
|
|
DRAFT for money.
|
|
|
|
|
See BILL OF EXCHANGE.
|
|
|
|
|
DUPLICATE or COUNTERPART of any instrument chargeable with any duty.
|
|
|
|
|
The same duty as the original instrument.
|
|
|
|
|
Where such duty does not amount to 5s.
|
|
|
|
|
In any other case
|
0
|
5
|
0
|
|
EQUITABLE MORTGAGE.
|
|
|
|
|
See MORTGAGE, &c.
|
|
|
|
|
EXCHANGE—Instruments effecting.
|
|
|
|
|
In the case specified in section 12 of the Finance Act, 1953, see that section.
|
|
|
|
|
In any other case
|
0
|
10
|
0
|
|
FOREIGN SECURITY.
|
|
|
|
|
See MARKETABLE SECURITY.
|
|
|
|
|
FURTHER CHARGE or FURTHER SECURITY.
|
|
|
|
|
See MORTGAGE, &c.
|
|
|
|
|
INSURANCE.
|
|
|
|
|
See POLICY.
|
|
|
|
|
LEASE.
|
|
|
|
|
(1) For any definite term not exceeding a year:
|
|
|
|
|
Of any dwelling-house or part of a dwelling-house at a rent not exceeding the rate of £10 per annum
|
0
|
1
|
0
|
|
(2) for any definite term less than a year:
|
|
|
|
|
(a) Of any furnished dwelling-house or apartments where the rent for such term exceeds £25
|
0
|
5
|
0
|
|
The same duty as a lease for a year at the rent reserved for the definite term.
|
|
|
|
|
(b) Of any lands, tenements, or heritable subjects except or otherwise than as aforesaid.
|
|
|
|
|
(3) for any other definite term or for any indefinite term of any lands, tenements, or heritable subjects—
|
|
|
|
|
Where the consideration, or any part of the consideration (other than rent), moving either to the lessor or to any other person, consists of any money, stock, or security, and—
|
|
|
|
|
(a) The amount or value of such consideration does not exceed five hundred pounds, and
|
|
|
|
|
(i) the lease contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration other than rent exceeds five hundred pounds, and
|
|
|
|
|
(ii) the lease is not a lease as respects which part of the consideration therefor consists of a rent exceeding twenty pounds a year:—
|
|
|
|
|
If the amount or value does not exceed £50
|
0
|
5
|
0
|
|
Exceeds £50 and does not exceed £100
|
0
|
10
|
0
|
|
”
|
£100
|
”
|
£200
|
|
0
|
15
|
0
|
|
”
|
£200
|
”
|
£300
|
|
1
|
0
|
0
|
|
”
|
£300
|
”
|
£400
|
|
1
|
5
|
0
|
|
”
|
£400
|
”
|
£500
|
|
1
|
10
|
0
|
|
(b) The amount or value of such consideration exceeds five hundred pounds but does not exceed two thousand five hundred pounds, and
|
|
|
|
|
(i) the lease contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration other than rent exceeds two thousand five hundred pounds, and
|
|
|
|
|
(ii) the lease is not a lease as respects which part of the consideration therefor consists of a rent exceeding twenty pounds a year:—
|
|
|
|
|
If the amount or value—
|
|
|
|
|
Exceeds £500 and does not exceed £600
|
4
|
0
|
0
|
|
”
|
£600
|
”
|
£700
|
|
5
|
0
|
0
|
|
”
|
£700
|
”
|
£800
|
|
6
|
0
|
0
|
|
”
|
£800
|
”
|
£900
|
|
7
|
0
|
0
|
|
”
|
£900
|
”
|
£1,000
|
|
8
|
0
|
0
|
|
”
|
£1,000
|
”
|
£1,100
|
|
10
|
0
|
0
|
|
”
|
£1,100
|
”
|
£1,200
|
|
12
|
10
|
0
|
|
”
|
£1,200
|
”
|
£1,300
|
|
15
|
0
|
0
|
|
”
|
£1,300
|
”
|
£1,400
|
|
17
|
10
|
0
|
|
”
|
£1,400
|
”
|
£1,500
|
|
20
|
0
|
0
|
|
Exceeds £1,500 and does not exceed £1,600
|
22
|
10
|
0
|
|
”
|
£1,600
|
”
|
£1,700
|
|
25
|
0
|
0
|
|
”
|
£1,700
|
”
|
£1,800
|
|
27
|
10
|
0
|
|
”
|
£1,800
|
”
|
£1,900
|
|
30
|
0
|
0
|
|
”
|
£1,900
|
”
|
£2,000
|
|
33
|
0
|
0
|
|
”
|
£2,000
|
”
|
£2,100
|
|
36
|
10
|
0
|
|
”
|
£2,100
|
”
|
£2,200
|
|
40
|
0
|
0
|
|
”
|
£2,200
|
”
|
£2,300
|
|
43
|
10
|
0
|
|
”
|
£2,300
|
”
|
£2,400
|
|
47
|
0
|
0
|
|
”
|
£2,400
|
”
|
£2,500
|
|
50
|
0
|
0
|
|
(c) The amount or value of such consideration does not exceed six thousand pounds and the lease contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration other than rent exceeds six thousand pounds:—
|
|
|
|
|
For every £50, or fractional part of £50, of the amount or value
|
1
|
0
|
0
|
|
(d) The amount or value of such consideration exceeds six thousand pounds but does not exceed fifty thousand pounds and the lease contains a statement certifying that the transaction thereby effected does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration other than rent exceeds fifty thousand pounds:—
|
|
|
|
|
For every £50, or fractional part of £50, of the amount or value
|
1
|
10
|
0
|
|
(e) The case is of any other kind whatsoever not hereinbefore described:—
|
|
|
|
|
For every £50, or fractional part of £50, of the amount or value
|
2
|
10
|
0
|
|
Where the consideration or any part of the consideration is any rent:
|
|
|
|
|
In respect of such consideration:
|
|
|
|
