Approved Sports Bodies
Section 82B of the Stamp Duties Consolidation Act 1999 provides for an exemption from stamp duty on the acquisition of land by a sporting body approved under section 235 of the Taxes Consolidation Act 1997, where the land will be used for the sole purpose of promoting athletic or amateur games or sports.
The exemption applies to instruments executed on or after 7 December 2006. Where the relief is claimed, the instrument must be presented to Revenue for adjudication and the instrument should contain certificate number 13.