Revenue eBrief No.046/23
06 March 2023
Stamp Duty Manual - Section 83F: Repayment of Stamp Duty for Cost Rental Dwellings - Updated
Stamp Duty Manual - Section 83F: Repayment of Stamp Duty for Cost Rental Dwellings has been updated to include detailed step-by-step guidance of how to make a repayment claim using the eRepayments system, which can be accessed through ROS or myAccount.
Section 83F was introduced by section 14 of the Finance (Covid-19 and Miscellaneous Provisions) Act 2022. It provides for a repayment scheme in relation to stamp duty paid at the rate of 10% on the acquisition of residential property (in accordance with section 31E SDCA 1999), where the property is designated as a cost rental dwelling by the Minister for Housing, Local Government and Heritage under Part 3 of the Affordable Housing Act 2021 within 6 months of acquisition.