Certificates
Disclaimer
The information available on these pages is intended as a guide only and does not purport to be a legal interpretation.
This guide can direct you quickly to the correct certificates that need to be included in your client's instruments for most residential and non-residential property transfers.
The list below groups the most common transactions with links to the appropriate wording of the certificates to be included in the instrument and a note on the Stamp Duty implications in each case.
Please now use the following headings to find the one that is most appropriate to your client's transaction:
For all New and Second-hand House/Apartments where instruments are executed on/after 8th December 2010 (transitional arrangements are not being availed of)
AA1 (i) With Contract for Completed house/apartment
AA1 (ii) With Site Contract and Building Agreement for New House/Apartment
AA1(iii) With Unitary Contract for New House/Apartment
For instruments executed on/after 8 December 2010 which require the Transitional Arrangements intoduced in Budget 2011, the following certificate must be endorsed:
"It is hereby certified that this instrument was executed solely in pursuance of a binding contract entered into prior to 8 December 2010"
A. New House/Apartment (Floor area not less than 38 sq. m and not exceeding 125 sq.m) pre 8 December 2010
A1 (i) With Contract for completed house/apartment for First Time Buyers Owner Occupiers
A1 (ii) With Contract for completed house/apartment for Owner Occupiers
A1 (iii) With Contract for completed house/apartment for Investors
A2 (i) With Site Contract & Building Agreement for First Time Buyers Owner Occupiers
A2 (ii) With
Site Contract & Building Agreement for Owner Occupiers
A2 (iii) With Site Contract & Building Agreement for Investors
A3 (i) With Unitary Contract for First Time Buyers Owner Occupiers
A3 (ii) With
Unitary Contract for Owner Occupiers
A3 (iii) With Unitary Contract for Investors
B. Large New House/Apartment (Floor area exceeds 125 sq.m) pre 8 December 2010
B1 (i) With Contract for completed house/apartment for First Time Buyer Owner Occupiers
B1 (ii) With
Contract for completed house/apartment for Owner Occupiers
B1 (iii) With Contract for completed house/apartment for Investors
B2 (i) With Site Contract & Building Agreement for First Time Buyer Owner Occupiers
B2 (ii) With
Site Contract & Building Agreement for Owner Occupiers
B2 (iii) With Site Contract & Building Agreement for Investors
B3 (i) With Unitary Contract First Time Buyer Owner Occupiers
B3 (ii) With
Unitary Contract for Owner Occupiers
B3 (iii) With Unitary Contract for Investors
C. Second-Hand House/Apartment pre 8 December 2010
C1. For First Time Buyers Owner Occupiers
C2. Owner/Occupiers (other than First Time Buyers)/Investors
D. Non-Residential Property
D1. New - With/Without Building agreement
D2. Second Hand
E. Mixed-Use Property
E. Mixed Use
F. Reliefs and Exemptions
F1. Young Trained Farmer Exemption
F2. Transfer of Site to Child
F3. Certain Family Farm Transfers
F4. Approved Sports Bodies
F5. Commercial Woodland
F6. "Trade-in Scheme"