Revenue eBrief No. 186/23
22 August 2023
Stamp Duty Tax and Duty Manual - Part 7: Exemptions and Reliefs from Stamp Duty - Updated
Part 7 of the Stamp Duties Consolidation Act (SDCA) 1999 provides for a number of exemptions and reliefs from stamp duty which are set out in this manual.
This manual has been updated and refreshed throughout and contains clearer and/or more detailed guidance on the following sections:
- Section 82 – Charities
- Section 82C – Pension Schemes and Charities
- Section 84 – Repayment of stamp duty on certain transfers of shares
- Section 86A – Euronext Growth Market
- Section 87B – Merger of Companies
- Section 88 – Certain Stocks and Marketable Securities
- Section 88F – Reconstruction or amalgamation of offshore funds
- Section 93A – Approved Housing Bodies
- Section 106B – Housing Authorities and the Housing Agency
- Section 111 – Oireachtas Funds
In addition, the manual has been updated to provide a summary of two new reliefs, introduced in June 2023:
- Section 83DA – Repayment of stamp duty under Affordable Dwelling Purchase Arrangement
- Section 83DB – Repayment of stamp duty in respect of certain residential units