B3(iii) Large New House/Apartment (Floor area exceeding 125 sq. m) with Unitary Contract
Investor Stamp Duty - Rates 2.
Stamp Duty payment is calculated on the total Vat exclusive consideration (as provided for by Section 48/56, Stamp Duties Consolidation Act, 1999). Stamp Duty is calculated at the appropriate rate where the chargeable consideration exceeds €127,000 (See *** Note below).
VAT is calculated at 13.5% from 1st January 2003.
Instrument -
Conveyance
Lease
For instruments executed on or after 5th November 2007 the appropriate Finance Certificates must be inserted in conjunction with other certs as required in the Instrument.
***Note: Please note that Revenue confirm that where the total consideration recited in the instrument refers to a Unitary contract, the instrument can be certified that Section 29 Stamp Duties Consolidation Act, 1999 does not apply.