On 15 November 2017, The Document Duty (Guernsey) Law 2017 came
into force. This new law remedies certain deficiencies in the
previous legislation and is designed to achieve greater clarity and
simplicity for buyers and sellers.
Application of law
The new law affects the island of Guernsey only, not any of the
other islands in the Bailiwick.
Document duty will continue to be collected in Alderney under
the old legislation. Congé will also continue to be payable
in Alderney.
Chargeable transactions and liability to pay document duty
Document duty is payable on "chargeable
transactions".
A "chargeable transaction" is:
- The acquisition by any person of an
interest in real property, or
