Revenue eBrief No. 201/18

20 November 2018

Taxation of Farmers - Basic Payment Scheme

Tax and Duty Manual Part 23-01-35 'Taxation of Farm Payments - Basic Payment Scheme' is updated to include the following changes to Stamp Duty:

• in paragraph 6.2, the age limitation for consanguinity relief has been removed
• in paragraph 6.4, relief from Stamp Duty will be given in respect of certain leases of farmland with effect from 1 July 2018.