Repayment of Stamp Duty under Affordable Dwelling Purchase Arrangements (S83DA)

How can you claim?

You can make a claim online through Revenue Online Service (ROS) or myAccount using the eRepayments system.

You need to upload the following documents when making your claim:

• A signed Declaration.
• A copy of the direct sales agreement with the housing authority.
• A copy of the executed Contract for Sale between the claimant and the affordable home purchaser (eligible applicant).
• A signed consent form, if there is more than one accountable person. All accountable persons should agree who will make the claim and receive the repayment. The consent form should be signed by all accountable persons.

We will approve a valid claim online and will lodge the repayment to the bank account of the claimant.

A step-by-step guide to this process, with images, is available in the S83DA Tax and Stamp Duty Manual (TDM).

If Revenue refuses your claim, we will notify you of the reasons. You have the right to appeal a refusal of your claim to the Tax Appeals Commission.

A penalty applies where an incorrect claim is made. This applies where a claimant knowingly makes a false declaration or displays a reckless disregard for the truth. The penalty payable by the claimant is 125% of the Stamp Duty that should not have been refunded, plus interest. Interest is charged on that amount at a daily rate of 0.0219%. Interest is chargeable from the date the repayment was made to the date the penalty is paid to Revenue.