Revenue eBrief No. 058/23
14 March 2023
Stamp Duty Manual - Section 83E: Repayment of Stamp Duty where certain residential units leased (social housing) - Updated
Section 83E of the Stamp Duties Consolidation Act 1999 was introduced by section 15 of the Finance (Covid-19 and Miscellaneous Provisions) Act 2021. It provides for a repayment scheme in relation to stamp duty paid on the acquisition of residential property at the rate of 10% (pursuant to section 31E of the Act) where the property 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.
Stamp Duty Manual - Section 83E: Repayment of Stamp Duty where certain residential units leased (social housing) has been updated to include detailed step-by-step guidance on how to make a repayment claim using Revenue's eRepayments system, which can be accessed through ROS or myAccount. In addition, the existing contents of the manual have been updated and refreshed to provide clearer and more detailed guidance on the operation of section 83E.