Revenue eBrief No. 211/23
09 October 2023
Stamp Duty Manual - "Section 83DA: Repayment of Stamp Duty under Affordable Dwelling Purchase Arrangements" – updated
Section 83DA of the Stamp Duties Consolidation Act (SDCA) 1999 was introduced by the Finance Act 2022 and came into effect on 1 June 2023. It provides for a full repayment of stamp duty where a residential property is sold for the purposes of an affordable dwelling purchase arrangement under the Affordable Housing Act 2021, within 12 months of its acquisition. A repayment under Section 83DA will apply irrespective of the residential rate of Stamp Duty paid on the property which is currently 1% or 2% on individual purchases and 10% on multiple purchases under Section 31E of the SDCA 1999.
Stamp Duty Manual - Section 83DA: Repayment of Stamp Duty under Affordable Dwelling Purchase Arrangements 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.