Working out your Stamp Duty

Clawbacks of exemptions and reliefs

For some Stamp Duty exemptions or reliefs, you must adhere to certain 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 stated, you must:

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

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

You should then pay the Stamp Duty and any interest due.

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

You may also have to declare a clawback if you claimed an exemption or relief that was not properly due to you.

You should always make sure you check the legal wording of any exemption or relief you claim.