Exemptions and reliefs
For some Stamp Duty exemptions and reliefs, you must adhere to certain qualifying criteria for a number of years. If you fail to meet the criteria for the entire period, you must pay:
- back the Stamp Duty
- any interest due.
To do this, you should access Revenue Online Service (ROS) and select:
- Stamp Duty
- 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: