Revenue eBrief No. 186/23

22 August 2023

Stamp Duty Tax and Duty Manual - Part 7: Exemptions and Reliefs from Stamp Duty - Updated

Part 7 of the Stamp Duties Consolidation Act (SDCA) 1999 provides for a number of exemptions and reliefs from stamp duty which are set out in this manual.

This manual has been updated and refreshed throughout and contains clearer and/or more detailed guidance on the following sections:

  • Section 82 – Charities
  • Section 82C – Pension Schemes and Charities
  • Section 84 – Repayment of stamp duty on certain transfers of shares
  • Section 86A – Euronext Growth Market
  • Section 87B – Merger of Companies
  • Section 88 – Certain Stocks and Marketable Securities
  • Section 88F – Reconstruction or amalgamation of offshore funds
  • Section 93A – Approved Housing Bodies
  • Section 106B – Housing Authorities and the Housing Agency
  • Section 111 – Oireachtas Funds

In addition, the manual has been updated to provide a summary of two new reliefs, introduced in June 2023:

  • Section 83DA – Repayment of stamp duty under Affordable Dwelling Purchase Arrangement
  • Section 83DB – Repayment of stamp duty in respect of certain residential units