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Revenue updates various stamp duty guidance to reflect Finance Act 2025

Jan 19, 2026

Revenue has updated several stamp duty guidance documents to reflect changes introduced by Finance Bill 2025. We have listed below the documents which have been updated, and details of the relevant changes are included in the Institute’s Finance Bill at a glance document.

  • Provisions applicable to particular instruments,
  • Stamp Duty on certain acquisitions of residential property,
  • Exemptions and Reliefs from Stamp Duty,
  • Levies,
  • Levy on authorised insurers, and
  • Further levy on certain financial institutions.
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