Revenue has published a new Stamp Duty Manual containing guidance on the operation of section 83F of the Stamp Duties Consolidation Act (SDCA) 1999 regarding the repayment of stamp duty where certain residential units are designated cost dwellings. It provides for a repayment scheme in relation to stamp duty paid at the rate of 10% on the acquisition of residential property, where the property is designated as a cost rental dwelling by the Minister for Housing, Local Government and Heritage under Part 3 of the Affordable Housing Act 2021 within 6 months of acquisition.