Reliefs & Exemptions in the Stamp Duties Consolidation Act 1999 (SDCA)
Part 7 (PDF, 131KB) of the SDCA contains reliefs and exemptions that are available from Stamp Duty.
| Section | Relief | Further information/requirements |
|---|---|---|
| Section 79 SDCA | Intragroup transactions - conveyances or transfers - exempt. This relief does not apply to leases | ADJN6 (PDF, 65KB) - Draft Statutory Declaration
Part 7.1 Stamp duty work manual (PDF, 131KB) |
| Section 80 SDCA | Certain company reconstructions and amalgamations – exempt | Section 80 relief – documentary requirements
Part 7.2 Stamp duty work manual (PDF, 131KB) |
| Section 80A SDCA | Demutualisations of assurance companies | Part 7.3 Stamp duty work manual (PDF, 131KB) |
| Section 81AA SDCA | Young trained farmer exemption | Leaflet SD2B (PDF, 217KB) Part 7.4 Stamp duty work manual (PDF, 131KB) |
| Section 81C SDCA | Farm Consolidation Relief | Leaflet SD81C (PDF, 77KB)Part 7.5 Stamp duty work manual |
| Section 82 SDCA | Charities - conveyance/transfer/lease of land - exempt | Part 7.6 Stamp duty work manual (PDF, 131KB) |
| Section 82B SDCA | Approved Sports Bodies - Exemption from stamp duty on acquisitions of land by an approved sports body | Part 7.8 Stamp duty work manual (PDF, 131KB) |
| Section 83B SDCA | Certain Family Transfers - Exemption from stamp duty on certain transfers of farmland | Part 7.10 Stamp duty work manual (PDF, 131KB) |
| Section 83C SDCA | House "Trade in" Scheme | Part 7.11 Stamp duty work manual (PDF, 131KB) |
| Section 91A SDCA | Owner occupier relief (homes between 38 and 125 sq metres with a floor area compliance certificate) | Part 7.15 Stamp duty work manual (PDF, 131KB) |
| Section 92 SDCA | Owner occupier relief (large new homes) | Part 7.16 Stamp duty work manual (PDF, 131KB) |
| Section 92B SDCA | First Time Buyer Relief | Part 7.17 Stamp duty work manual (PDF, 131KB) |
| Section 95 SDCA | Commercial woodlands - duty not chargeable on the value of the trees growing on the land | ADJN120 - Woodlands Exemption Form (PDF, 77KB) |
| Section 96 SDCA | Transfers of property between spouses - exempt | Part 7.19 Stamp duty work manual (PDF, 131KB) |
| Section 97 SDCA | Transfer of property between divorced couples on foot of certain orders made by Irish or foreign courts - exempt | Part 7.20 Stamp duty work manual (PDF, 131KB) |
| Section 101 SDCA | Intellectual property | Part 7.21 Stamp duty work manual (PDF, 131KB) |
| Section 101A SDCA | Sale, transfer or other disposition of an EU Single Farm Payment Entitlement | Part 7.22 Stamp duty work manual (PDF, 131KB) |
Consanguinity relief
This relief applies to transfers of land, buildings etc. 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 of duty applies. This relief does not apply to leases.
