Revenue eBrief No. 106/22

06 May 2022

Stamp Duty Tax and Duty Manual "Section 83D Residential Development Refund Scheme" updated

Section 83D of the Stamp Duties Consolidation Act 1999 provides for a refund of the difference between the stamp duty rate on non-residential property of 2% that applied prior to 11 October 2017 and subsequent higher rates of 6% effective from 11 October 2017 and 7.5% from 9 October 2019 where the land is developed for residential purposes.

Stamp Duty Tax and Duty Manual Section 83D - Residential Development Refund Scheme has been amended in part 3.6 to remove the requirement.