Revenue eBrief No. 147/25

31 July 2025

Part 5: Section 31E - Stamp Duty on certain acquisitions of Residential Property (15% rate)

Stamp Duty Manual Part 5: Section 31E: Stamp duty on certain acquistions of residential property (15% rate of duty) - contains guidance on the application of Section 31E of the Stamp Duties Consolidation Act (SDCA) 1999. This section provides for Stamp Duty to be charged on certain acquisitions of residential property at a higher rate of 15%.

The TDM has been revised throughout and includes the following updated guidance:

  • A new Paragraph 5 has been added to provide guidance on the application of section 31E when property is acquired using a trust structure;
  • Paragraph 6 (previously paragraph 5) provides updated guidance to clarifying the operation of section 31E(12); and
  • Paragraph 8.3 (previously paragraphs 7.3 – 7.5) provides updated guidance to clarifying the operation of section 31E(19).