Terms of the agreement
The party who is liable to pay stamp duty is usually stated in the agreements. For example, if you rent a property, the tenancy agreement should state who is liable to pay stamp duty.
Stamp Duties Act
When the terms of the document do not state who is liable to pay stamp duty, the party to pay stamp duty will follow that as specified in the Third Schedule of the Stamp Duties Act.
|Types of documents||Party to pay stamp duty|
|Conveyance duty for documents such as:|
Purchaser / Transferee
Seller / Transferor
Trustee / Transferee
|Settlor / Transferee|
|Beneficiary / Transferor|
Parties involved in the partition and exchange
|Lease duty for documents such as:|
Lessee or Tenant
|Mortgages for properties||Mortgagor|