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Stamp Duty and Property

  1. Overview
  2. Residential property
  3. Non-residential property
  4. Certain property deriving its value from immovable property
  5. Mixed use property
  6. Rates
  7. Exchanges
  8. Transitional arrangements

Mixed use property

Mixed use property is property with a residential and non-residential part, for example, a shop with an apartment upstairs.

Another example of mixed-use property is where the curtilage exceeds 1 acre. Curtilage includes gardens, paths, driveways, yards, garages or sheds used in conjunction with a house.

When the property is mixed use, you must apportion the consideration for the property between the residential and non-residential parts. If you receive the property as a gift you must apportion the market value.

You should keep a record of how you reached the decision to apportion the consideration.

  • Example

    Joan bought a shop with an apartment upstairs for €220,000. She received a valuation that the shop was worth €120,000 and the apartment, €100,000. She filed her Stamp Duty return based on the valuation she received.

    Joan should keep the record of the valuation for the appropriate period.

Next: Rates

Published: 27 July 2023 Print this page

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