Revenue has updated the Stamp Duty Manual Part 7 Section 83D- Repayment of Stamp Duty where land used for residential development. The manual applies to single dwelling and multi-unit developments. The updated manual contains new and updated examples and guidance on record retention and information dissemination.
It also includes two new appendices which contain the following:
- Appendix 1 includes a checklist of the conditions to be satisfied to qualify for a repayment and also the conditions to be satisfied to avoid a clawback.
- Appendix 2 contains a comprehensive guide on how to make a repayment claim using Revenue’s eRepayments system.