Reliefs & Exemptions in the Stamp Duties Consolidation Act 1999 (SDCA)

Reliefs & Exemptions
Section Relief Further information/requirements
Section 79 SDCA Intragroup transactions - conveyances or transfers - exempt. This relief does not apply to leases pdfADJN6 - Draft Statutory Declaration (PDF, 65KB)
pdfPart 7.2 Stamp duty work manual (PDF, 143KB)
Section 80 SDCA Certain company reconstructions and amalgamations – exempt Section 80 relief – documentary requirements pdfPart 7.3 Stamp duty work manual (PDF, 143KB)
Section 80A SDCA Demutualisations of assurance companies pdfPart 7.4 Stamp duty work manual (PDF, 143KB)
Section 81AA SDCA Young trained farmer exemption pdfLeaflet SD2B (PDF, 254KB)
pdfPart 7.5 Stamp duty work manual (PDF, 143KB)
Section 81C SDCA Farm Consolidation Relief pdfLeaflet SD81C (PDF, 176KB)
pdfPart 7.6 Stamp duty work manual
Section 82 SDCA Charities - conveyance/transfer/lease of land - exempt pdfPart 7.7 Stamp duty work manual (PDF, 143KB)
Section 82A SDCA Donations to approved bodies pdfPart 7.8 Stamp duty work manual (PDF, 143KB)
Section 82B SDCA Approved Sports Bodies - Exemption from stamp duty on acquisitions of land by an approved sports body pdfPart 7.9 Stamp duty work manual (PDF, 143KB)
Section 83B SDCA Certain Family Transfers - Exemption from stamp duty on certain transfers of farmland pdfPart 7.11 Stamp duty work manual (PDF, 143KB)
Section 95 SDCA Commercial woodlands - duty not chargeable on the value of the trees growing on the land pdfADJN120 - Woodlands Exemption Form (PDF, 77KB)
pdfPart 7.20 Stamp duty work manual (PDF, 143KB)
Section 96 SDCA Transfers of property between spouses - exempt pdfPart 7.21 Stamp duty work manual (PDF, 143KB)
Section 97 SDCA Transfer of property between divorced couples on foot of certain orders made by Irish or foreign courts - exempt pdfPart 7.22 Stamp duty work manual (PDF, 143KB)
Section 101 SDCA Intellectual property pdfPart 7.23 Stamp duty work manual (PDF, 143KB)
Section 101A SDCA Sale, transfer or other disposition of an EU Single Farm Payment Entitlement pdfPart 7.24 Stamp duty work manual (PDF, 143KB)
Section 106B SDCA Housing Authorities and Affordable Homes Partnership pdfPart 7.25 Stamp duty work manual (PDF, 143KB)
Section 111 SDCA Oireachtas Funds pdfPart 7.26 Stamp duty work manual (PDF, 143KB)
Section 113 SDCA Miscellaneous instruments pdfPart 7.27 Stamp duty work manual (PDF, 143KB)

Consanguinity relief

This relief applies to transfers of non-residential property to certain relatives, e.g. parent, grandparent, step-parent, child, foster-child, adopted child, brother, sister, half-brother/sister, aunt, uncle, niece, nephew. Duty is charged at half the normal rate. This relief does not apply to leases or transfers of shares. Finance Act 2011 confirmed that consanguinity relief would no longer apply to transfers of residential property with effect from 8 December 2010.

Updated February 2011

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