Reliefs & Exemptions in the Stamp Duties Consolidation Act 1999 (SDCA)
| 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 |
 Leaflet
SD2B
(PDF, 132KB) |
| 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 November 2012
