The stamp duty implications for ex-council properties are the same as for any other residential property purchase and will depend on the purchase price, whether it's a first home or additional property, and the buyer's circumstances, such as first-time buyer status. There have been various stamp duty relief measures for first-time buyers, which can also apply to ex-council properties if the purchase price is within the eligible range. Buyers should consult the latest tax rules or a tax advisor, as stamp duty regulations can change, and there may be regional variations in places like Scotland (Land and Buildings Transaction Tax) and Wales (Land Transaction Tax).