Finance Act 2017 introduced a Stamp Duty refund scheme where land that is chargeable at the 6% non-residential rate of Stamp Duty is subsequently developed for residential purposes. 

Revenue have now updated Part 7 of the Stamp Duty Manual to include a new chapter 14 which outlines the provisions of section 83D (introduced in FA 2017) of the Stamp Duties Consolidation Act 1999.  Revenue have confirmed that an IT development to allow electronic claims to be made through the eStamping system is scheduled for completion in July 2018.

See eBrief No. 092/18


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