Revenue eBrief No. 003/25
02 January 2025
Section 31C Shares deriving value from immovable property situated in the State
Stamp Duty Manual Part 5: 5ection 31C: Shares deriving value from immovable property situated in the StateSection 31C: Shares deriving value from immovable property situated in the State - contains guidance on the application of section 31C of the Stamp Duties Consolidation Act 1999 (SDCA).
This manual has been updated to reflect changes made by Finance Act 2024 specifically the Stamp Duty rates applying properties valued in excess of €1.5 million and the increase in higher rate of Stamp Duty which applies to the bulk acquisition of residential properties.