Revenue eBrief No. 156/26
19 October 2026
Schedule 1: Stamp Duty on Instruments - Consanguinity relief
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 Stamp Duty rate of 1% to apply to conveyances or transfers of land between certain related persons, which is generally referred to as "Consanguinity Relief". The
Stamp Duty Tax and Duty Manual: Schedule 1 - Consanguinity relief, has been updated in paragraph 2.3 to provide clarity in respect of who is considered related persons for the purpose of the relief.