What is Stamp Duty?

  1. Overview
  2. When is an instrument liable to Stamp Duty?
  3. Who has to pay Stamp Duty?
  4. Disclosure

When is an instrument liable to Stamp Duty?

An instrument is liable to Stamp Duty if:

  • it is listed in Schedule 1 or covered by Part 5 of the SDCA 1999,
  • and
  • it meets one or more of the following conditions:
    • it is executed (signed, sealed or both) in Ireland
    • or
    • regardless of where it is executed it relates to Irish property
    • or
    • regardless of where it is executed it relates to something done or to be done in Ireland.

Next: Who has to pay Stamp Duty?