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Stamp Duty Manual Update

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Repayment of Stamp Duty where certain residential units leased (social housing) Stamp Duty Manual has been updated by Revenue. Part 7 provides guidance on the refund scheme provided by section 83E SDCA 1999. The scheme applies in relation to stamp duty paid at the higher rate of 10% under section 31E SDCA 1999 where a residential unit is subsequently leased, for a term of at least 10 years, to a local authority or an approved housing body for the provision of social housing.

Section 4.2 regarding how to make a claim for a refund has been amended. In the past, the stamp duty electronic system was not able to process claims for refunds. In order to make a claim the previously submitted return had to be adjusted in the section of the stamp duty liability was declared. After amending the return, the claim had to be formally made using Revenue’s online myEnquiries facility, through ROS or myAccount.

The manual now states that a new e-Repayment system is being developed so that the filing is much more assessable for the wider public. When the online system is complete, part 7 of the revenue manual will be updated again to reflect the new change in filing. In the meantime, the national stamp duty office must be contacted in order to obtain instructions on how to claim a refund.

The manual also states that penalties may apply in the event of a false or incorrect declaration or claim. Where a refund is refused, accountable persons should be advised of the reason for the refusal and the right of appeal to the Tax Appeals Commission.

There are certain conditions to be met in order to qualify for a refund under sections 83E and 31E. The property must be a residential property situated in the State comprising an individual dwelling. It can either be a building that was or is in use, or was suitable for use as a dwelling, or was a being constructed or adapted for use as a dwelling. The instrument that effected the acquisition of the property in question when it was the person must have been executed on or after 20 May 2021. A lease of the property must have been approved by a local authority or housing body for a term of at least 10 years. The lease must be executed within a 24 month period from the date the date the relevant instrument was executed. The date must be within the 24 month period.

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