TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

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.