Revenue eBrief No. 029/25
28 January 2025
Stamp Duty Manual – Part 7: Exemptions and Reliefs from Stamp Duty
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.
Stamp Duty Manual – Part 7: Exemptions and reliefs from stamp duty has been updated throughout and now provides guidance on sections 108AA to 108D SDCA – Exemptions in relation to certain State Financing Agencies and Funds.
In addition, an Appendix has been added which provides a full list of the reliefs and exemptions contained in Part 7 SDCA.