Revenue eBrief No. 084/19

24 April 2019

Chapter 2: Obligation to file a Stamp Duty Return

The Appendix to Tax and Duty Manual Filing and paying Stamp Duty on Instruments - Chapter 2: Obligation to file a Stamp Duty Return, which contains a list of the exemptions and reliefs contained in the Stamp Duties Consolidation Act 1999, has been updated to include "Section 81 D Relief for certain leases of farmland".