B1(iii). Large New House/Apartment (Floor Area 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 consideration exceed €127,000.
VAT is calculated at 13.5% from 1st January 2003.
Instrument -
Conveyance
Lease