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Consideration

  1. Overview
  2. Leases
  3. Transfers of property
  4. VAT-exclusive consideration
  5. Consideration in a foreign currency
  6. What if you do not know the consideration?

Overview

When you buy property, the consideration is usually the amount of money you pay for it, excluding any Value-Added Tax (VAT). 

However, for Stamp Duty purposes, consideration means more than money. The main rules are explained in this section.

You can read more about consideration in Part 5 of the Tax and Stamp Duty Manual.

Next: Leases

Published: 13 June 2024 Print this page

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