Revenue eBrief No. 164/22
05 September 2022
Stamp Duty Manual Part 7: section 83F "Repayment of stamp duty on cost rental dwellings"
A new Stamp Duty Manual Section 83F - Repayment of stamp duty where certain residential units are designated cost dwellings has been published, which contains guidance on the operation of section 83F of the Stamp Duties Consolidation Act (SDCA) 1999. Section 83F was introduced by section 14 of the Finance (Covid-19 and Miscellaneous Provisions) Act 2022. It provides for a repayment scheme in relation to stamp duty paid at the rate of 10% (in accordance with section 31E SDCA 1999) on the acquisition of residential property, where the property is designated as a cost rental dwelling by the Minister for Housing, Local Government and Heritage under Part 3 of the Affordable Housing Act 2021 within 6 months of acquisition.