Repayment of Stamp Duty where land is used for residential development (S83D)
How to claim a repayment
You can only claim your repayment online, through Revenue Online Service (ROS) or myAccount, using the eRepayments system.
You must upload the following documents when making your claim.
- a signed declaration relevant to the dwelling(s) you are constructing. There are three declarations:
- Copy of the email (or letter) from a Local Authority acknowledging the Commencement Notice, or 7-Day Notice, as valid
- and
- a signed S83D Consent Form. Consent is required when there is more than one accountable person (an accountable person is anyone entitled to benefit from the repayment). Consent is also required when someone, for example, a solicitor, is claiming the repayment on your behalf. All accountable persons should agree that one individual will make the claim and receive the repayment. All accountable persons must sign the Consent Form.
We will approve a valid claim online and will lodge the repayment to your bank account.
Valid claims will be accepted within four years of the date of acknowledgement of your valid commencement notice. Claims for repayments outside this four-year time limit will not be accepted.
If we refuse your claim, we will let you know why. You have the right to appeal a refusal of your claim to the Tax Appeals Commission.
A penalty applies where a claimant knowingly makes a false declaration or displays a reckless disregard for the truth. The penalty payable is 125% of the Stamp Duty that should not have been repaid, plus interest. Interest is charged on that amount at a daily rate of 0.0219% from the date the repayment was made.
Next: How much will you be repaid?