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

Section 31E: Stamp duty on certain acquisitions of residential property

Stamp duty on certain acquisitions of residential property

Part 7: Section 83E

Repayment of stamp duty where certain residential units leased (social housing)

Part 7

Exemptions and Reliefs from Stamp Duty