Refunds, reliefs and exemptions

Transfers between former spouses and between former civil partners

Your former spouse may transfer property to you pursuant to:

a relief order under Section 23 of the Family Law Act 1995
an order under Part III of the Family Law (Divorce) Act 1996
or
a foreign court order, or similar, which Ireland recognises as having dissolved the marriage.

If your former spouse transfers property to you, the instrument (written document) that transfers the property is exempt from Stamp Duty.

You cannot claim the exemption if the transfer involves a third party.

You file a Stamp Duty Return and claim the exemption on the return.

You must have one of the above orders to claim the exemption from Stamp Duty.

Your former civil partner may transfer property to you pursuant to:

an order under Part 12 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010
or
a foreign court order, or similar, which Ireland recognises as having dissolved your civil partnership.

The instrument which transfers the property is exempt from Stamp Duty.

You cannot claim the exemption if the transfer involves a third party.

You file a Stamp Duty Return and claim the exemption on the return.

You must have one of the above orders to claim the exemption from Stamp Duty.