Stamp duty relief: Lie of land for young trained farmers

It is worthwhile recapping on the existing stamp duty relief for young trained farmers— before looking at the most recent changes.

Budget 2013 saw an extension to the “Young Trained Farmers” stamp duty exemption, and thankfully, this continues until at least December 31, 2015.

This long-standing relief provides for a total exemption from stamp duty on either the transfer, or purchase, of land where all of the following criteria are satisfied: