Revenue E-Brief

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Revenue E-Brief Issue 31/2009, 11th May 2009

Stamp Duty - Property ‘trade-in’ scheme

Section 20 of the Finance Bill 2009, as published, introduces the stamp duty 'trade-in' scheme announced by the Minister for Finance in his Supplementary Budget on 7 April 2009. Details of the scheme are contained in a new section 83C, which is being inserted into the Stamp Duties Consolidation Act 1999.

Scheme details are also contained in Part 7 Section 11 of Revenue’s Stamp Duty Manual (PDF, 131KB) (Page 12).