Revenue eBrief No.017/23
25 January 2023
Section 83D Residential development refund scheme
Tax and Duty Manual - Section 83D Stamp Duty - has been updated to reflect changes made by Finance Act 2022 to section 83D of the Stamp Duties Consolidation Act (SDCA) 1999.
Section 83D SDCA 1999 was introduced in Finance Act 2017. It provides for a Stamp Duty refund scheme where land that is chargeable at the non-residential rate of Stamp Duty is subsequently developed for residential purposes. The Tax and Duty Manual has been updated to reflect the extension of the relief until 31 December 2025.