Revenue eBrief No. 218/24
19 August 2024
New Stamp Duty Manual – Miscellaneous Acts which contain Stamp Duty Exemptions
A new Stamp Duty Manual – Miscellaneous Acts which contain Stamp Duty Exemptions – has been published.
The Stamp Duty Consolidation Act (SDCA) 1999 contains a number of exemptions from stamp duty. In addition to this, there are a number of Statutes which were enacted before 1922 and Acts of the Oireachtas which were enacted from 1922 onwards which contain exemptions from stamp duty.
A list of these exemptions was previously set out in the Stamp Duty Notes for Guidance (Schedules & Appendices). This list has been reviewed and updated with any new stamp duty exemptions being captured and obsolete stamp duty exemptions being removed and the list is now set out in this new manual for ease of reference.