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The Transfer Duty tariffs for Trusts will be as calculated as follows:
| Dates | Tariff |
| To 16 July 1995 | Tariff is determined according to whom the property was held for (Section 2(7)) e.g. If the beneficiaries where natural persons transfer duty will be calculated at the rate for natural persons |
| From 17 July 1995 to 31 July 1996 | Tariff is determined whether the trustees where natural persons or not. |
| From 1 August 1996 to 28/02/2006 | The tariff for ALL TRUSTS is 10% of the purchase price and it does not matter who the beneficiaries or trustees are. |
| From 1 March 2006 to 22 February 2011 | Tariff is 8% of the purchase price and it does not matter who the beneficiaries or trustees are. |
| From 23 February 2011 | The normal rate is applied as there is no distinction between natural and non-natural persons |
