Working out your Stamp Duty

Transfers between former spouses or civil partners

Some property transfers between former spouses are exempt from Stamp Duty. If your former spouse transfers property to you pursuant to:

  • a relief order under section 23 of the Family Law Act 1995
  • or
  • an order under Part III of the Family Law (Divorce) Act 1996
  • or
  • a foreign court order or similar, which Ireland recognises as having dissolved the marriage

the instrument is exempt from Stamp Duty provided that there is no third party involved.

You must file a Stamp Duty return and claim the exemption on the return.

If you do not have one of the orders referred to above, you cannot claim the exemption.

Transfers between former civil partners

If your former partner transfers property to you pursuant to:

  • an order under Part 12 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010
  • or
  • a foreign court order or similar, which Ireland recognises as having dissolved your partnership

the instrument which transfers the property is exempt from Stamp Duty provided there is no third party involved.

You must file a Stamp Duty return and claim the exemption on the return.

If you do not have one of the orders referred to above, you cannot claim the exemption.

Next: Clawbacks of exemptions and reliefs