The Stamp Act 1891 (54 & 55 Vict. c. 39) is an act of the Parliament of the United Kingdom that consolidated enactments relating to stamp duty in the United Kingdom.
In 1870, the Stamp Act 1870 (33 & 34 Vict. c. 97) and the Stamp Duties Management Act 1870 (33 & 34 Vict. c. 98) were passed to amend and consolidate the law that had evolved over the last century relating to stamp duty and other inland revenue.
Leave to bring in the Stamp Duties Bill to the House of Commons was granted to the Chancellor of the Exchequer, George Goschen, William Jackson , and the Solicitor General, Sir Edward Clarke , on 2 May 1891. The bill had its first reading in the House of Commons on 2 May 1891, presented by William Jackson . The bill had its second reading in the House of Commons and was committed to the Standing Committee on Law, &c., which reported on 26 June 1891, with amendments. The amended bill had its third reading in the House of Commons on 6 July 1891 and passed, without amendments.
The bill had its first reading in the House of Lords on 7 July 1891. The bill had its second reading in the House of Lords on 14 July 1891 and was committed to a committee of the whole house, which met and reported on 16 July 1891, without amendments. The bill had its third reading in the House of Lords on 17 July 1891 and passed, without amendments.
The bill was granted royal assent on 21 July 1891.
Section 123 of the act repealed 26 enactments, listed in the third schedule to the act.
The act was passed at the same time as the Stamp Duties Management Act 1891 (54 & 55 Vict. c. 38). The act was described as a Consolidation Act.