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Corporate Social Responsibility

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Revenue update’s Stamp Duty guidance to reflect Finance (No. 2) Act 2023

Jan 08, 2024

Revenue has updated its guidance across several areas of Stamp Duty to reflect the recent amendments passed in Finance (No. 2) Act 2023.

  • Stamp Duties Consolidation Act 1999 – Notes for Guidance 2023
  • Special provisions relating to uncertificated securities
  • Exemptions and reliefs from stamp duty
  • Transfers of land to young-trained farmers – section 81AA
  • Farm consolidation relief – section 81C
  • Levies
  • Schedule 1: Stamp duties on instruments
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