Stamp Duty and farming

Certain family farm transfers

A relief from Stamp Duty may be available on a transfer of farmland from a child to a parent. The transfer must occur as part of an arrangement that qualifies for Capital Gains Tax (CGT) Relief on the disposal of a business or farm.

Under that arrangement, the parent transfers farmland to the child and, in exchange (wholly or partly), the child transfers farmland to the parent. The legislative basis for this relief is contained in Section 83B of the Stamp Duties Consolidation Act, 1999.

  • Example

    Joe, aged 58 years, has farmed his land for 40 years. He transfers his farm holding to his daughter, Amy, in exchange for a smaller parcel of farmland held by her.

    Joe qualifies for CGT Relief on the disposal of a business or farm on the transfer to Amy. The transfer of the farmland from Amy to Joe qualifies for relief from Stamp Duty on certain family farm transfers. The transfer of farmland from Joe to Amy may also qualify for Young Trained Farmer Relief.

Published: 02 October 2026 Print this page

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