Revenue has updated its stamp duty guidance on transfers of land to young trained farmers to reflect the Finance Act 2025 extension of this relief. The relief has been extended by a further four years making it available for instruments executed up to and including 31 December 2029.
The guidance has also been updated to provide instructions for claiming a stamp duty repayment under section 81AA Stamp Duty Consolidation Act 1999 through Revenue’s eRepayments system.
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