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Revenue publishes new and updated stamp duty guidance on the treatment of leases

Apr 13, 2026

Revenue has published new and updated guidance on the treatment of leases for stamp duty. The guidance notes on the schedules and appendices to the Stamp Duties Consolidation Act 1999 (SDCA 1999) have also been updated and incorporate all subsequent legislation changes up to and including Finance Act 2025.

The updates to the stamp duty manuals include:

  • Updated guidance on Part 5 TDM: Provisions applicable to particular instruments.
  • New guidance on Part 5: Provisions applicable to particular instruments - Leases
  • Updated guidance on Schedule 1 TDM: Stamp Duties on Instruments.
  • New guidance on Schedule 1: LEASE Head of Charge.

 

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