政府网站说的非常清楚,如果还不清楚,看这篇文章解释。
”When a married couple divorce, or partners in a civil partnership dissolve the partnership, there is usually no stamp duty land tax (SDLT) to pay. That’s because SDLT isn’t payable if property is transferred to one or other of the couple as part of an agreement or court order which is part of divorce or dissolution proceedings. So provided buying out your ex-wife counts as part of your divorce proceedings, you shouldn’t have to pay SDLT.”
https://www.theguardian.com/money/2014/mar/26/pay-stamp-duty-to-ex-wife