Revenue eBrief No. 073/26

09 April 2026

Stamp Duty Manual Part 7: Section 83D - Repayment of Stamp Duty where land used for residential development - updated

Section 83D of the Stamp Duties Consolidation Act 1999 provides for a partial repayment of Stamp Duty paid in respect of a conveyance or transfer of land where the land is subsequently developed for residential purposes. Stamp Duty Manual Part 7: "Section 83D - Repayment of Stamp Duty where land used for residential development" has been updated to provide guidance on the amendments made to section 83D by Finance Act 2025, as follows:

• Extend the relief to 31 December 2030 (from 31 December 2025),
• Extend the two time limits that apply (acquisition to commencement, and commencement to completion) from 30 months to 36 months for large-scale residential developments (LRDs),
• Allowing for a full repayment of Stamp Duty to be claimed in respect of a multi-phase development once the first phase commences,
• Providing that Revenue will be precluded from repaying Stamp Duty if any of the conditions to avoid a clawback of a repayment are not met, and
• Providing that where a residential development is carried out in phases and a repayment is claimed in respect of the entire residential development, the last phase must be completed within 30 months of the date of the commencement notice related to that phase to avoid a clawback (36 months in the case of LRDs).