Repayment of stamp duty in respect of certain residential units manual updated

Revenue has updated the Stamp Duty Manual regarding repayment of stamp duty in respect of certain residential units under section 83DB SDCA 1999 which came into effect on 1 June 2023. The updated manual provides detailed guidance on making a repayment claim using Revenue's eRepayments system. 

Section 83DB SDCA 1999 provides for a partial repayment of stamp duty paid on the acquisition of residential property at the higher rate of 10 percent where the property is  

• let to a housing authority/an approved housing body, 

• designated as a cost rental dwelling for the purposes of the Affordable Housing Act 2021, 

• registered as a designated centre under the Health Act 2007 or 

• registered as children’s residential centre under the Child Care Act 1991. 

Under this section, a repayment will apply to the difference between the amount of stamp duty paid at the higher rate of 10 percent and the amount of duty that would have been payable had the standard rate of applied.