Stamp Duty and farming
Overview
This section provides an overview of the Stamp Duty reliefs that are available in relation to farming. It outlines, in particular, reliefs from the Stamp Duty that is chargeable on a transfer of farmland (normally charged at 7.5%).
Claiming a relief from Stamp Duty
All Stamp Duty reliefs are claimed on a self-assessment basis. This means that you must decide whether or not you satisfy the qualifying conditions before you claim a relief. Your agent or representative can claim a relief on your behalf when filing your Stamp Duty Return on the Revenue Online Service (ROS).
Supporting documents
You need to keep supporting documents for 6 years from the day your Stamp Duty Return is filed. These documents may be requested by Revenue for the purposes of a compliance check. Revenue will consider all relevant information, including farming records, when deciding whether the relief was correctly claimed.
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