As well as a transfer fee, stamp duty on the vehicle's value is also payable when ownership of a motor vehicle is transferred from one person to another.
In certain circumstances a vehicle may be transferred without payment of stamp duty - eg between husband and wife or de facto couples.
Different rates apply to commercial and non-commercial vehicles. A commercial vehicle is a one that is designed for carrying goods. This includes vehicles such as utilities, panel vans, vans and heavy vehicles. All other vehicles are classified as non-commercial.