Revenue has updated its guidance on the relevant provisions allowing for the efficient management of Stamp Duty.
Stamp Duty Manual Part 11 Management Provisions has been amended as follows:
- Clarification that the Property Registration Authority was dissolved by the Tailte Éireann Act 2022 and its functions are now under the remit of Tailte Éireann.
- Clarification that the functions of the Commissioner of Valuationwere transferred to Tailte Éireann by the Tailte Éireann Act 2022.
- Guidance on sections 159A and 159B has been removed as this is now covered in Stamp Duty Manual Part 11: Stamp Duty repayment provisions, and
- Guidance on section 159D has been updated to include additional detail on how interest is calculated under this section.
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