Residential Development Stamp Duty Refund Scheme
How can you claim?
You must claim a refund under the transitional arrangements before you make your claim online if:
- you paid Stamp Duty at the non-residential rate of 7.5%
- the Budget 2020 transitional arrangements apply.
Once you have received that refund, you can make your claim under this scheme online through Revenue Online Service (ROS) or myAccount using the eRepayments section.
You must upload the following documents when making your claim:
- the Declaration
- a copy of the instrument that transferred ownership of the land to you
- a copy of the email from the relevant Local Authority that acknowledged the Commencement Notice or 7 Day Notice as valid.
There may be more than one accountable person. Where there is more than one, you must agree who will make the claim on behalf of all the accountable persons and receive the refund. This agreement must be in writing. The wording of the agreement is in Consent of Accountable Persons.
We will approve your claim online and lodge the payment to the bank account of the applicant.
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.
Next: When can you claim?