Stamp Duty: Farm Consolidation Relief
Amendments to the Stamp Duty Tax and Duty Manual on Farm Consolidation Relief (section 81C SDCA 1999) reflect the commencement of section 49 Finance Act 2020 by Ministerial Order (S.I. 136/2021). This section extended the relief for a further two years to end December 2022.
The TDM has also been amended to replace references to the previous rate of 6 percent with the current rate of 7.5 percent in respect of transfers of non-residential land and to delete section 4.2, which is no longer relevant.
See Revenue eBrief No. 086/21 for full details.