Revenue eBrief No. 086/21
16 April 2021
Stamp Duty: Farm Consolidation Relief
The Stamp Duty Tax and Duty Manual on Farm Consolidation Relief (section 81C SDCA 1999) has been amended to reflect the commencement by Ministerial Order (S.I. 136/2021) of section 49 Finance Act 2020. This section extended the relief for a further two years to end December 2022.
It has also been amended to replace references to the previous rate of 6% with the current rate of 7.5% in respect of transfers of non-residential land and to delete section 4.2, which is no longer relevant.