Revenue eBrief No. 206/23
03 October 2023
Update to Stamp Duty Manual Part 7 at section 86A - Exemptions and Reliefs from Stamp Duty
Part 7 of the Stamp Duties Consolidation Act (SDCA) 1999 contains a number of exemptions and reliefs from the charge to stamp duty. The Stamp Duty Manual for Part 7 has been updated in paragraph 18 to reflect the fact that the exemption available under section 86A SDCA 1999 is an EU State Aid, granted under the general de minimis Regulation, and therefore must comply with the rules set out within that Regulation.