Revenue eBrief No. 221/23

18 October 2023

Stamp Duty Manual - Section 83DB: Repayment of stamp duty in respect of certain residential units updated

Stamp Duty Manual - Section 83DB: Repayment of stamp duty in respect of certain residential units has been updated in section 8 and includes a new appendix which provides step-by-step guidance on how to make a repayment claim under section 83DB of the Stamp Duties Consolidation Act (SDCA) 1999 using Revenue's eRepayments system.

Section 83DB was introduced by the Finance Act 2022 and came into effect on 1 June 2023. It provides for a partial repayment of stamp duty paid on the acquisition of residential property at the higher rate of 10% where the property is -

• let to a housing authority or an approved housing body for social housing purposes,
• designated as a cost rental dwelling under the Affordable Housing Act 2021,
• registered as a designated centre under the Health Act 2007, which provides care in the community for those with special needs, or
• registered as children’s residential centre under the Child Care Act 1991, which provides homes for children in care.

A repayment under Section 83DB will apply to the difference between the amount of stamp duty paid at the higher rate of 10% (as provided for under Section 31E SDCA 1999) and the amount of duty that would have been payable had the standard rate (1% or 2%) applied.