Repayment of Stamp Duty where land is used for residential development (S83D)

Overview

When you build a residential dwelling unit on non-residential land, you may qualify for a partial repayment of the Stamp Duty you paid when you acquired the land. A repayment may be claimed in respect of a single house, or a multi-unit development. Section 83D of the Stamp Duties Consolidation Act, 1999, provides for this repayment scheme.

A single dwelling unit is a one-off house built on a piece of land. Multi-unit developments contain more than one house, or an apartment block or blocks, built on a piece of land.

For a single dwelling unit, you can claim for the area covered by the house itself (the ‘footprint’ of the house) and up to 0.4047 hectares (one acre). That 0.4047 hectares is called the 'curtilage' and refers to the area around the house such as gardens, paths and driveways.

For multi-unit developments, residential dwelling units (houses and, or apartments) must cover at least 75% of the land area or gross floor space. Please see Conditions to avoid a clawback of a repayment for further information.

The maximum amount of repayment you can claim is:

• eleven-fifteenths (11/15) of the Stamp Duty paid if you paid Stamp Duty at the rate of 7.5%
• two-thirds (2/3) of the Stamp Duty paid if you paid Stamp Duty at the rate of 6%.

Further information on the operation of this repayment scheme is available in the Revenue Guidance document Repayment of Stamp Duty where land is used for residential development. 

Next: Repayment conditions