Revenue eBrief No. 001/19

04 January 2019

Stamp duty reliefs for farm consolidation and farm leasing

The replacement Stamp Duty Manual has been updated to include separate Tax and Duty Manuals on farm consolidation and farm leasing reliefs under sections 81C and 81D, respectively, of the Stamp Duties Consolidation Act (SDCA) 1999.

These new manuals are more comprehensive than the material published in the original Stamp Duty Manual and include changes made by Finance Acts 2017 and 2018.

These Tax and Duty Manuals are published in the new 'replacement' Stamp Duty folder on the Revenue website. It will gradually replace the existing Stamp Duty Manual as material falls to be reviewed and/or updated and as new material is available for publication.

The structure of the replacement folder will be based on individual 'sections' (of SDCA 1999) rather than on 'parts' (of SDCA 1999) as in the current Stamp Duty Manual. This is intended to make the guidance on Stamp Duty more user-friendly and accessible.

Part 7 – section 81C: Farm Consolidation Relief

Part 7 – section 81D: relief for leases of farmland (replacement stamp duty manual)

Part 7: Exemptions and reliefs (original stamp duty manual)