Revenue eBrief No. 015/20

21 January 2020

Rates of stamp duty - Finance Act 2019 changes

Finance Act 2019 (section 57) increased the rate of stamp duty on non-residential property and leases from 6% to 7.5% in relation to instruments executed on or after 9 October 2019. The manuals -  Schedule 1 to the SDCA 1999 (stamp duties on instruments) and Section 83D (residential development refund scheme) - have been amended to reflect the new rate.

Tax and Duty Manual Schedules to SDCA 1999 is no longer relevant as its contents have now been incorporated into TDM Schedules 1 to SDCA 1999.