Revenue eBrief No. 119/25
16 June 2025
Schedule 1 - Consanguinity relief
Schedule 1 to the Stamp Duties Consolidation Act (SDCA) 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”.
A new Stamp Duty Manual ‘Schedule 1 - Reduced rate of Stamp Duty on transfers of land between certain related persons (Consanguinity relief)’ has been issued to provide detailed guidance on the operation of consanguinity relief. It contains material that was previously contained in Stamp Duty Manual 'Schedule 1 - Stamp Duties on Instruments'.
The material on consanguinity relief that was previously contained in Stamp Duty Manual 'Schedule 1 - Stamp Duties on Instruments' has been removed.