Revenue eBrief No. 093/22
22 April 2022
Revenue Tax and Duty Manual "Section 83E: Repayment of stamp duty where certain residential units leased (social housing)" updated
Tax and Duty Manual (TDM) Section 83E: Repayment of stamp duty where certain residential units leased (social housing) provides guidance on the refund scheme provided for by section 83E of the Stamp Duties Consolidation Act (SDCA) 1999. The scheme applies in relation to stamp duty paid at the higher rate of 10% under section 31E SDCA 1999 where a residential unit is subsequently leased, for a term of at least 10 years, to a local authority or an approved housing body for the provision of social housing.
Part 4.2 of the manual, which provides guidance on how to make a section 83E refund claim, has been updated.