Transfer of Site to Child
Section 83A of the Stamp Duty Consolidation Act 1999 provides for an exemption from stamp duty on the transfer of a site from a parent to a child for the purposes of that child building his/her principal place of residence. The site must be less than .4047 hectare (1 acre), exclusive of the area occupied by the house itself, and the value of the site must not exceed €500,000.