Definition of stamp duty noun from the Oxford Advanced Learner's Dictionary

 

stamp duty

 noun
noun
BrE
 
; NAmE
 
[uncountable]
 
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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’.