Revenue eBrief No. 007/23

16 January 2023

Stamp Duty: Section 31C Tax and Duty Manual

Part 5 of the Stamp Duties Consolidation Act (SDCA) 1999 legislates for various anti-avoidance provisions, the following related Stamp Duty Tax and Duty Manual has been updated with details on the interaction between certain sections.

Section 31C SDCA 1999: Shares deriving value from immovable property situated in the State, has been amended to include a new part 6.6 which provides information on how this section interacts with section 31E: Stamp duty on certain acquisitions of residential property.