Revenue eBrief No. 016/25

22 January 2025

Stamp Duty Manual - Part 7 Section 83D - Repayment of stamp duty where land used for residential development

Section 83D of the Stamp Duties Consolidation Act (SDCA) 1999 provides for a partial repayment of Stamp Duty paid in respect of a conveyance or transfer of land where the land is subsequently developed for residential purposes.

Tax and Duty Manual (TDM) Part 7 Section 83D - Repayment of stamp duty where land used for residential development - has been extensively revised throughout, these revisions include:

1. Updated examples and the addition of new examples and diagrams.
2. The addition of guidance on the record keeping and information sharing provisions contained in subsections (14) and (17) respectively.
3. The addition of two Appendices –

• Appendix 1: contains a checklist of the qualifying conditions and the conditions required rto avoid a clawback.
• Appendix 2: contains detailed step-by-step guidance on how to make a repayment claim using Revenue's eRepayments system, which can be accessed through ROS or myAccount.

In addition to the above, the previous versions of this TDM provided separate guidance in relation to how the scheme operated in respect of single dwelling units (one-off houses) and multi-unit developments containing dwelling units. As most of the same qualifying conditions apply to both types of development, the guidance has been combined with the fundamental differences highlighted throughout the TDM.