Revenue Note for Guidance

The content shown on this page is a Note for Guidance produced by the Irish Revenue Commissioners. To view the section of legislation to which the Note for Guidance applies, click the link below:

Revenue Note for Guidance

Section 93A Approved voluntary body

This section exempts from stamp duty conveyances, transfers or leases of land to a voluntary body approved by the Minister for the Environment, Heritage and Local Government under section 6 of the Housing (Miscellaneous Provisions) Act, 1992, for the purpose of the Housing Acts, 1966 to 1998. The exemption applies to instruments executed on or after 15 February 2001.

Relevant Date: Finance Act 2014