Stamp Duty and farming

EU CAP direct payment entitlements

Stamp Duty is not chargeable on a transfer of a European Union Common Agricultural Policy (EU CAP) direct payment entitlement. The legislative basis for this relief is contained in Section 101A of the Stamp Duties Consolidation Act, 1999.

If you acquire an EU CAP direct payment entitlement and other property at the same time, the consideration is apportioned. Stamp Duty will only be charged on the consideration that is attributable to the other property.

Next: Certain family farm transfers

Published: 02 October 2026 Print this page

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