Exemptions and reliefs

Clawbacks

For some Stamp Duty exemptions and reliefs, you must adhere to certain qualifying criteria for a number of years. The timeframe is usually two or five years. If you fail to meet the criteria for the entire period, you must pay:

  • back the Stamp Duty
  • and
  • any interest due.

To do this, you should access Revenue Online Service (ROS) and select:

  • Stamp Duty
  • and
  • Declare Clawback.

You pay the Stamp Duty and any interest due as part of the process of declaring the clawback.

However for Consanguinity Relief, rather than declaring a clawback, you should: