Repayment of Stamp Duty under Affordable Dwelling Purchase Arrangements (S83DA)
Overview
The Stamp Duties Consolidation Act [SDCA] 1999 (Section 83DA) provides for the repayment of Stamp Duty paid on certain acquisitions of residential property. A right to repayment arises where a residential property is sold within 12 months under an Affordable Dwelling Purchase Arrangement.
Details of an Affordable Dwelling Purchase Arrangement are available in part 2 of the Affordable Housing Act 2021.
A repayment will apply irrespective of the rate of Stamp Duty paid. The residential rates are
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