a tax in Britain on some legal documents Culture In the past, stamp duty was paid on documents used to transfer houses and flats/apartments from one person to another. In December 2003 this was replaced by a Stamp Duty Land Tax. The new tax is paid directly to the government rather than by paying for a document to be stamped. The amount depends on the value of the property bought. The tax is often still referred to as ‘Stamp Duty’.