Land being gifted, stamp duty etc

Say a plot of land is gifted to someone, no money changes hands. Is the transfer liable to stamp duty and how is it calculated?

From Revenue - SD10A

"Gifts
A transfer by way of gift is chargeable in the same manner as a transfer on sale with the substitution of the market value of the property for the consideration. In the case of a gift, the appropriate transaction certificate (see Nos. 8C-F in Table 4) should be inserted and amended to substitute market value for consideration as appropriate."

mf

Thanks for that mf1.

Would first time buyer status come into it at all, as he intends to built a house on the land and live in it?

No. FTB stamp duty relief applies only to residential property (house)- not the land.

mf