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Mortgage duty is duty charged on the amount secured by a mortgage.
The amount secured by a mortgage is the amount of any advance made under an agreement, understanding or arrangement for which the mortgage is security.
Mortgage duty must be paid within 3 months after the date of the first signing the document or the date of an advance.
Rates and thresholds
The current rate of duty is:
|Amount secured||Rate of duty|
|$0 – 16,000||$5|
|Over $16,000||$5 plus $4 for every $1,000, or part of $1,000, over $16,000|
|Further advances||$4 for every $1,000, or part of $1,000 of the amount secured|