Repayment of Stamp Duty under Affordable Dwelling Purchase Arrangements (S83DA)
Qualifying conditions
To qualify, the following conditions must be met:
- You need to have filed a Stamp Duty return in respect of a residential property .
- You need to have paid a residential rate of Stamp Duty in full and have a Stamp Certificate issued by Revenue.
- Within 12 months of the acquisition:
- you need to have entered into a direct sales agreement with a housing authority to sell the property to an eligible applicant.
- the eligible applicant must be nominated by the housing authority in the agreement.
- you then need to have sold the property to the eligible applicant.
A direct sales agreement provides for the direct sale of a property by a direct sales developer to an eligible applicant.
A direct sales developer is one with whom a local authority has made arrangements for the provision of affordable housing.
An eligible applicant is an applicant deemed by a local authority as being eligible for an Affordable Dwelling Purchase Arrangement.
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