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

How much will you be repaid?

In all cases, the maximum amount of repayment you can be repaid is:

  • eleven-fifteenths (11/15) if you paid Stamp Duty at the rate of 7.5% (for deeds executed on, or after, 9 October 2019)
  • two-thirds (2/3) if you paid Stamp Duty at the rate of 6% (for deeds executed prior to 9 October 2019).

The amount of repayment is calculated using the formula:

  • A × B × (11 ÷ 15)
  • or
  • A × B × (2 ÷ 3)

where:

  • ‘A’ is the amount of Stamp Duty paid
  • and
  • ‘B’ is the area of land being claimed. This is expressed as a fraction where the total area is not being claimed. For further information, please see the examples below.

A repayment is only claimed on the area of land covered by the Commencement Notice(s). For single houses, you can claim the area of the house and curtilage up to 0.4047 hectares (1 acre). The curtilage that exceeds 0.4047 hectares is disallowed from your claim. The curtilage is the area around the house such as gardens, paths and driveways. The curtilage does not include the house.

Example

Mary buys a site of 1.1 hectares for €100,000 on 12 February 2025. Mary pays Stamp Duty at the rate of 7.5% (€7,500).

On 13 March 2025, she applies for planning permission to build a house on the site. Planning permission is granted on 1 May 2025. Her local authority acknowledges the Commencement Notice as valid on 20 June 2025 and Mary begins construction immediately. The area of land covered by the Commencement Notice is 0.42 hectares.

The house occupies an area of 0.02 hectares and curtilage occupies an area of 0.3 hectares. Mary can claim a repayment as soon as building commences.

Applying the repayment formula:

A – Stamp Duty paid at 7.5% = €7,500 B – proportion of the site developed = 0.2909 (0.32 hectares / 1.1 hectares) €7,500 x (0.2909) x [11/15] = €1600.

Mary will get a repayment of €1,600 and will not be entitled to a repayment in respect of the remaining 0.78 hectares.

For multi-unit dwellings, a repayment may be claimed on an area of land where the 75% test is satisfied. This means that 75% of the land must include residential dwellings. The non-residential buildings cannot be used when calculating the footprint or gross floor space.

  • Example 2

    A construction company, MNP DAC, buys a 1-hectare site for €1,000,000 on 11 December 2024. MNP DAC files a Stamp Duty Return and pays Stamp Duty at the rate of 7.5% (€75,000). On 13 January 2025, MNP DAC is granted planning permission to build 20 houses and a hotel on the site on 15 May 2025.

    MNP DAC plans on developing the site over 2 phases. It is planned to develop the hotel and five of the houses as part of Phase 1, and to develop the remaining 15 houses in Phase 2. Once the entire site is completed, the 75% will not be met.

    The Commencement Notice for Phase 1 covers an area of 0.4 hectares and only 10% of Phase 1 will contain houses. Construction commences on Phase 1. However, as only 10% of the land developed in Phase 1 will be occupied by houses, a repayment is not claimed in respect of the phase.

    The Commencement Notice for Phase 2 covers an area of 0.6 hectares and, once completed, 80% of the site will contain houses. When construction on Phase 2 commences, MNP DAC claims a repayment of the Stamp Duty paid on the 0.6 hectares.

    Applying the repayment formula:

    A – Stamp Duty paid at 7.5% = €75,000
    B – proportion of the site developed = 0.6 (0.6 hectares / 1.0 hectares)
    €75,000 x (0.6) x [11/15] = €33,000.

    MNP DAC will get a repayment of €33,000.

Next: When can you claim?

Published: 07 October 2026 Print this page

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