Exemptions and reliefs

How do you claim?

If you are entitled to an exemption or relief, you claim it on your Stamp Duty return. For help in claiming particular exemptions and reliefs, 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 €40,000 or less

Note:

Before 25 December 2017, the annual rent was €30,000 or less

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 information on these, see Chapter 2 of the Stamp Duty File and Pay Manual.

Next: Reliefs for farmers