A number of stamp duty reliefs targeting the agriculture sector, which were due to expire this year, have been extended in Budget 2021.
The Consanguinity Relief has been extended until the end of 2023.
The scheme reduces stamp duty in land transferred between family members, from 6% to 1%. It is widely used by family members transferring land to young farmers.
A stamp duty relief on farms being consolidated is also to be continued until 2022.
