Repayment of Stamp Duty in respect of certain residential units (S83DB)
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 the 10% rate of duty in full.
- and
- have a Stamp Certificate issued by Revenue.
Once the above conditions are satisfied, one of the following conditions must be met:
- Social housing leases – within 24 months of acquisition, a lease is entered into with a local authority or Approved Housing Body for social housing purposes. Only new leases qualify and the lease must be for a minimum term of ten years.
- Cost rental dwellings – within six months of acquisition, the property is designated as a cost rental dwelling. The designation is granted under Part 3 of the Affordable Housing Act 2021.
- Designated centres – within 18 months of acquisition, the property is registered as a designated centre. The designation is granted under Part 8 of the Health Act 2007.
- Children's residential centres – within 18 months of acquisition, the property is registered as a children’s residential centre. The designation is granted under Part 8 of the Child Care Act 1991.
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