Revenue eBrief No. 172/18

18 September 2018

Stamp duty - residential development refund scheme

The stamp duty manual on the residential development refund scheme (section 83D Stamp Duties Consolidation Act (SDCA) 1999) has been updated to include details on how to claim a refund.

This manual is published in the new 'replacement' stamp duty manual. This will gradually replace the existing stamp duty manual as material falls to be reviewed and/or updated and as new material is available for publication. The structure of the replacement manual will be based on individual 'sections' (of SDCA 1999) rather than on 'parts' (of SDCA 1999) as in the current manual. This is intended to make the manual more user-friendly and accessible.