Tax Duty and Manual

The content shown on this page is an Tax Duty and Manual produced by the Irish Revenue Commissioners. To view the section of legislation to which the Tax Duty and manual applies, click the link below:

Tax and Duty Manual - SDCA99

Stamp Duties on Instruments

Stamp Duties on Instruments

Stamp Duties Consolidation Act 1999 (SDCA)

Introduction to Stamp Duties

Stamp duty charges

Stamp Duties on Instruments

Schedule 1 - Reduced rate of Stamp Duty on transfers of land between certain related persons (“Consanguinity relief”)

Schedule 1 - Reduced rate of Stamp Duty on transfers of land between certain related persons (“Consanguinity relief”)