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Stamp Duty Refund Scheme – Revenue Guidance

  • Ireland
  • General


Finance Act 2017 introduced a stamp duty refund scheme where land that is chargeable at the 6% commercial rate of stamp duty is subsequently developed for residential purposes. The potential refund is in respect of the difference between the current 6% rate and the previous commercial stamp duty rate of 2%. The refund scheme is set out in section 83D of the Stamp Duties Consolidation Act, 1999 (SDCA 1999).

The Irish Revenue Commissioners (Irish Revenue) have recently published guidance in relation to certain aspects of section 83D, SDCA 1999 and how the refund scheme will work in practice. For example, the guidance outlines what constitutes ‘construction operations’ in order to trigger eligibility under the refund scheme. While such operations include site clearing, drainage, excavation etc, Irish Revenue have also confirmed other works that it will also be prepared to accept as construction operations for this purpose, such as the demolition and clearance of existing buildings and structures on the land to clear the site for the construction of housing. The guidance also outlines what documentation is required in order to make a refund claim. The Irish Revenue guidance can be accessed here .

Irish Revenue have also recently launched an IT development to allow electronic claims under the refund scheme to be made via the eStamping system.

If you would like any further information in relation to the stamp duty refund scheme, please feel free to contact a member of our Tax Group.

This information is for guidance purposes only and should not be regarded as a substitute for taking legal advice. Please refer to the full terms and conditions on our website.

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