Revenue eBrief No. 152/24
04 June 2024
Stamp Duty Manual Part 7: Section 83DA – Repayment of stamp duty under affordable dwelling purchase arrangements - updated
Section 83DA of the Stamp Duties Consolidation Act (SDCA) 1999Section 83DA: Repayment of stamp duty under affordable dwelling purchase arrangements provides for a full repayment paid on the acquisition of a residential property where, within 12 months of acquiring the property, the accountable person sells it to an eligible applicant within the meaning of the Affordable Housing Act 2021.
Stamp Duty Manual Part 7: Section 83DA – Repayment of stamp duty under affordable dwelling purchase arrangements provides guidance on how to make a repayment claim under section 83DA.
The Manual has been updated to provide clarity on the following:
- Only those persons that are directly involved in the provision of affordable housing are eligible to claim a repayment under section 83DA.
- Eligibility for a repayment will only arise if the sale of the property to an eligible applicant is charged to stamp duty under the CONVEYANCE or TRANSFER on sale head of charge.