What is Stamp Duty?

When is an instrument liable to Stamp Duty?

An instrument is liable to Stamp Duty if:

  • it is listed in Schedule 1 or covered by Part 5 of the SDCA 1999
  • and
  • it meets one or more of the following conditions:
    • it is executed (signed, sealed or both) in Ireland
    • or
    • regardless of where it is executed it relates to Irish property
    • or
    • regardless of where it is executed it relates to something done or to be done in Ireland.

Next: Who has to pay Stamp Duty?