Revenue eBrief No. 037/26
25 February 2026
Stamp Duty Manual Schedule 1 - Consanguinity Relief - updated
Schedule 1 to the Stamp Duties Consolidation Act 1999 specifies the rates of Stamp Duty that apply in relation to each instrument listed in the Schedule. Schedule 1 makes provision for a reduced rate of 1% to apply on conveyances and transfers of land between certain related persons, which is generally referred to as “consanguinity relief”.
Stamp Duty Manual Schedule 1 - Consanguinity Relief has been updated to provide further guidance in respect of the availability of the relief being conditional on the transfer of the entire beneficial interest in land between related persons.