I am assuming that this question is referring to consanguinity stamp duty relief, as set out in Schedule 1 (under Conveyance or Transfer) of the Stamp Duties Consolidation Act 1999.
The consanguinity stamp duty relief, as currently constituted, provides, under certain conditions, for a 1% rate of stamp duty to be applicable where a transfer of agricultural land (by sale/purchase, exchange or gift) is made to certain close relations, such as mother to son or uncle to niece.
The relevant relationships for this relief are:
- Lineal descendent (child, step-child, grandchild etc.);
- Parent, step-parent and grandparent;
- Husband, wife and civil partners;
- Brother, sister, step-brother and step-sister;
- Aunt and uncle; and
- Nephew and niece.
As with most such reliefs, consanguinity relief is subject to a sunset clause. Having last been extended by three years under section 53 of Finance Act 2020, the conveyance or transfer of the land concerned must be executed before 1 January 2024.