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Exemptions and reliefs

  1. Overview
  2. How do you claim?
  3. Reliefs for farmers
  4. Transfers between spouses and between civil partners
  5. Transfers between former spouses
  6. Clawbacks

Clawbacks

For some Stamp Duty exemptions and reliefs, you must adhere to certain qualifying criteria for a number of years. The timeframe is usually two or five years. If you fail to meet the criteria for the entire period, you must pay:

  • back the Stamp Duty
  • and
  • any interest due.

To do this, you should access Revenue Online Service (ROS) and select:

  • Stamp Duty
  • and
  • Declare Clawback.

You pay the Stamp Duty and any interest due as part of the process of declaring the clawback.

However for Consanguinity Relief, rather than declaring a clawback, you should:

Published: 11 January 2022 Print this page

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