Revenue eBrief No. 029/26
03 February 2026
Stamp Duty Manual Part 7: Section 81AA - Transfers of land to young trained farmers - updated
Section 81AA of the Stamp Duties Consolidation Act 1999 provides for a relief from Stamp Duty on transfers of land to young trained farmers. Stamp Duty Manual Part 7: Section 81AA - Transfers of land to young trained farmers - has been updated in two respects.
Firstly, in paragraph 1 to reflect the Finance Act 2025 extension of the relief for a further 4 years, so that it is available in respect of instruments executed on or before 31 December 2029.
Secondly, in paragraph 4.1 to include full instructions on how to claim a repayment of Stamp Duty under section 81AA via Revenue's eRepayments system.