Apportionment
Apportionment details are required (a) where a mixed property (e.g. a dentist using part of his or her dwelling as a surgery) is sold for one consideration, or (b) where residential and non-residential property (e.g. farmhouse with the farm) are sold for one consideration, or (c) where the sale forms part of a larger transaction or series of transactions. In the case of (c) the aggregate consideration (including that portion attributable to contents) should also be apportioned where necessary as between the residential element and non-residential element comprised in the larger transaction or series of transactions.
These details are delivered under section 8(2) of the Stamp Duties Consolidation Act, 1999 – as required by section 16(2) of the Stamp Duties Consolidation Act, 1999 – because the property in question consists partly of an interest in residential property.
Apportionment Details (PDF, 76KB)
