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

All refund applications should be submitted in writing to the national Stamp Duty Office Dublin Castle. Your application should clearly state the basis for the refund and include any relevant documentation.

Reliefs & Exemptions
Section Relief Further information
Section 79 SDCA Intragroup transactions - conveyances or transfers - exempt. This relief does not apply to leases
Section 80 SDCA Certain company reconstructions and amalgamations – exempt
Section 80A SDCA Demutualisations of assurance companies
Section 81AA SDCA Young trained farmer exemption pdfLeaflet SD2B (PDF, 215KB)
Section 82 SDCA Charities - conveyance/transfer/lease of land - exempt
Section 82A SDCA Donations to approved bodies
Section 82B SDCA Approved Sports Bodies - Exemption from stamp duty on acquisitions of land by an approved sports body
Section 83B SDCA Certain family transfers - Exemption from stamp duty on certain transfers of farmland
Section 95 SDCA Commercial woodlands - duty not chargeable on the value of the trees growing on the land
Section 96 SDCA Transfers of property between spouses/civil partners
Section 97 SDCA Transfer of property between divorced spouses/civil partners on foot of certain orders made by Irish or foreign courts
Section 97A SDCA Transfer of property between co-habitants
Section 101 SDCA Intellectual property
Section 101A SDCA Sale, transfer or other disposition of an EU Single Farm Payment entitlement
Section 106B SDCA Housing Authorities and Affordable Homes Partnership
Section 111 SDCA Oireachtas Funds
Section 113 SDCA Miscellaneous instruments

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 applies to transfers of non-residential property executed on or before 31 December 2014 and 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 January 2015

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