Thanks for your replies, but it is not that aspect of the Stamp Duty I am asking about apparenly it is somthing to do with buying a house where there is the site value and the house value and there is something put in with your registration that says that if it is not your PPR for five years you have to pay back some Stamp Duty, my friend told me that her Solicitor mentioned it to her, I had not know about it but maybe some one here can shed some light !