Revenue eBrief No. 075/26

The Stamp Duty Manual has been updated to provide more comprehensive guidance on the Stamp Duty treatment of leases, as follows:

Updated guidance - Part 5 TDM: Provisions applicable to particular instruments,
New guidance - Part 5: Provisions applicable to particular instruments - Leases - This document provides guidance on the specific provisions that apply to leases in Part 5 of the SDCA 1999 (namely sections 34, 35, 50-56 and 67),
Updated guidance - Schedule 1 TDM: Stamp Duties on Instruments,
New guidance - Schedule 1: LEASE Head of Charge - This document provides guidance on the LEASE head of charge as provided for in Schedule 1 to the SDCA 1999.

In addition, some changes have been made to the Notes for guidance - Stamp Duty 2025 - Schedules and Appendices.

Fianáin Suirbhé