Exemptions and reliefs

How do you claim?

If you are entitled to an exemption or relief, you claim it when filing your Stamp Duty Return. For help in claiming particular exemptions and reliefs, please see Further guidance.

However, on certain types of instruments, you do not file a return to claim exemptions or reliefs.

For example, you do not file a return for an instrument that:

• creates a joint tenancy of the family home between spouses or civil partners
• relates to certain cross border and European public limited company mergers
• transfers property to housing authorities or the Housing and Sustainable Communities Agency
• or
• transfers certain property to and from the National Assets Management Agency (NAMA).

In addition, you do not file a return for an instrument that is a lease for a residential property (houses and apartments):

• for a period of 35 years or less, or an indefinite period
• and
• where the annual rent is €50,000 or less

Note

If the lease was executed (signed, sealed or both) before 17 December 2023, please refer to Section 2.6 of the TDM Schedule 1 - Stamp Duties on Instruments.

You do not file a return for an instrument that transfers shares, stocks or marketable securities if:

• the consideration (or market value in the case of a gift) is €1,000 or less
• and
• the instrument is not part of a larger transaction or series of transactions

Note

This applies to instruments executed on, or after, 24 December 2008.

There are other cases where you do not need to file a Stamp Duty Return to claim an exemption or relief. For further information on these, please see Chapter 2 of the Stamp Duty File and Pay Manual.

Next: Reliefs for farmers