Revenue eBrief No. 187/18

19 October 2018

Stamp Duty - transfers of land to young trained farmers

Part 7 of the original Stamp Duty manual has been updated by removing section 81AA (transfers of land to young trained farmers).

Section 81AA has been updated to provide more information, including new State aid requirements, and is now published in the new 'replacement' Stamp Duty manual.

The replacement manual will gradually supplant the existing Stamp Duty manual as material falls to be reviewed and, or updated and as new material is available for publication.

As previously highlighted in eBrief 172/18, the structure of the replacement manual will be based on individual 'sections' of the Stamp Duties Consolidation Act 1999 rather than on 'parts' of that Act, as in the current manual. This is intended to make the replacement manual more user-friendly and accessible.