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

Residential development built in phases

Multi-unit developments are often built in two or more phases. When you build a multi-phase residential development, a repayment can be claimed in respect of the entire development once construction on the first phase commences.

Where a repayment is claimed in respect of an entire multi-phase development:

If these conditions will not be met, you may still be eligible for a repayment in respect of individual phases of the development. In such cases, you can claim a repayment in respect of individual phases, once construction on a particular phase commences.

Repayment claimed in respect of entire multi-phase development

Where a repayment is claimed in respect of an entire multi-phase development:

In such a case, the last phase must be completed within 30 months of the date the building control authority acknowledges as valid the commencement notice related to that phase. In the case of large-scale residential developments (LRDs), the 30-month period is extended to 36 months. In all cases, the repayment must be claimed within four years of that date.

  • Example 1

    In January 2025, ABC DAC buys a site where it plans on building 400 apartments in 3 phases. Once completed, 400 apartments will occupy over 83% of the site.

    In August 2025, ABC DAC begins construction on phase 1 and it claims a repayment of the Stamp Duty paid on the purchase of the site. As construction has commenced within the required 30 month period, the repayment conditions are met.

    The conditions to avoid a clawback of the repayment are met because:

    1. The last phase of the development is completed within 30 months of the date of acknowledgment relating to that phase.
    2. The apartments occupy over 83% of the site.

    This means that Revenue will not seek a clawback of the repayment.

Repayment claimed in respect of particular phase of multi-phase development

Where a repayment is claimed in respect of a particular phase:

Where a repayment is claimed in respect of a particular phase, that particular phase must be completed within 30 months of the date the building control authority acknowledges as valid the commencement notice related to that phase. In the case of LRDs, the 30-month period is extended to 36 months. In all cases, the repayment must be claimed within four years of that date.

  • Example 2

    In June 2024, BuildCo DAC buys a site where it plans on developing 200 houses and commercial units in 2 phases. It is known that once completed the entire development will not meet the ‘75% test’.

    Phase 1 of the development will comprise a creche, a shop and 50 houses. Construction commences within the required 30-month period. However, it is known that the 50 houses will occupy only 15% of the land developed under phase 1, so a repayment is not claimed.

    In November 2025, construction commences on phase 2. It is planned that 150 houses will be built on the land developed under phase 2. As construction has commenced within the required 30-month period, BuildCo DAC will be entitled to make a repayment claim in respect of phase 2.

    The conditions to avoid a clawback of the repayment are met because:

    1. Phase 2 is completed within 18 months of the date of acknowledgment relating to that phase.
    2. The 150 houses occupy 75% of the land covered by phase 2.

    This means that Revenue will not seek a clawback of the repayment.

Next: How to claim a repayment

Published: 29 September 2026 Print this page

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