Revenue eBrief No. 092/25
01 May 2025
Stamp Duty Manual - Section 31D: Cancellation schemes of Arrangement
Section 31D of the Stamp Duties Consolidation Act 1999 provides for Stamp Duty to be charged where there is an agreement to acquire a company using a court-approved scheme of arrangement, in accordance with the Companies Act 2014.
The rates of Stamp Duty applying to the acquisition of residential property were increased by section 90 of Finance Act 2024 and this Tax and Duty Manual has been updated to reflect these rate increases.