A1(iii). New House/Apartment (Floor area not less than 38 sq. m and not exceeding 125 sq. m) with contract for a completed house/apartment.
Investor Stamp Duty - Rates 2.
Stamp duty payment is calculated on the total VAT exclusive consideration paid, (as provided for by Section 48/56, Stamp Duties Consolidation Act, 1999) where the chargeable exceeds €127,000.
VAT is calculated at 13.5% from 1st January 2003
Instrument (executed on/after 5th November 2007)