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Stamp Duty Question

As part of lease transfer between outgoing and incoming tenant, the following steps are completed:
1. Lease Transfer Agreement (between incoming & outgoing tenant)
2. Landlord Consent Letter (between outgoing tenant and landlord)
3. Outgoing tenant paid the property agent finders fee
4. Incoming tenant took over security deposit by refunding outgoing tenant.

We are not signing a new agreement with the landlord, but taking over existing agreement as-is.

Now the outgoing tenant is demanding to reimburse the Stamp Duty fee pro rated to the tenure left on the tenancy. The Certificate of Stamp Duty will remain unchanged and in the old tenants name.

I don't see the point in reimbursement of the Stamp Duty.

What are others experience with this?
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