Residential Development Stamp Duty Refund Scheme

When can you claim

You can claim a refund when you commence building work on a single dwelling unit or on a phase of a multi-unit development. A phase of a development may not satisfy either ‘75% test’. However, the entire development may satisfy one of the ‘75% tests’. You can claim a refund when you commence building work on the last phase of the development.

You cannot claim a refund later than four years after the date on which your local authority acknowledges your Commencement Notice.

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