Stamp Duty is payable on any document described as:
Or any other document which provides the right to do something (normally pass) on land owned by another person. An easement passes with the benefitting land as opposed to the owner, which distinguishes an Easement from a Licence.
Where there is no Consideration
|per document, regardless of number of beneficial landowners
Where there is a Consideration (Premium)
Where there is a Premium payable, Stamp Duty will be assessed on the premium akin to a Transfer of Land. As such, a Stamp Duty Assessment may be issued.