Revenue eBrief No. 047/26

10 March 2026

Stamp Duty Manual Part 7: Section 86B – Market capitalisation

Stamp Duty Manual Part 7: Section 86B – Market capitalisation provides guidance on the Stamp Duty market capitalisation exemption that applies in respect of certain transfers of stocks and marketable securities. The document has been updated to include details of the circumstances in which Revenue will share details of valid notifications with central securities depositories.