Repayment of Stamp Duty under Affordable Dwelling Purchase Arrangements (S83DA)
Qualifying conditions
To qualify, the following conditions must be met:
- You must have filed a Stamp Duty return in respect of a residential property .
- You must have paid a residential rate of Stamp Duty in full and have a valid Stamp Certificate issued by Revenue.
- Within 12 months of the acquisition:
- you must have entered into a direct sales agreement with a housing authority to sell the property to an eligible applicant.
- An eligible applicant is an applicant deemed by a local authority as being eligible for an Affordable Dwelling Purchase Arrangement.
- you must have then sold the property to the eligible applicant.
A direct sales agreement provides for the direct sale of a property by a direct sales developer to an eligible applicant.
A direct sales developer is one with whom a local authority has made an arrangement for the provision of affordable housing.
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