Documents Deemed Stampable A range of documents are deemed to be stampable conveyances, notwithstanding that they are not a conveyance on sales. Legislation has applied form many years to certain agreements for the sale of an interest in these categories of property; Otherwise stamp duty could be avoided by use of an agreement for sale, […]
Category: Stamp Duties
Leases
Long Leases Low Rent Leases are categorised separately for stamp duty purposes. They are not conveyances on sale, but are subject to separate, but similar provisions. The stamp duty provision vary with reference to the category of lease. The lease head of charge applies to the creation of a lease. The assignment of a lease […]
Financial & Like Instruments
Exemptions Many activities in the financial services sector, particularly those based in Ireland but focused internationally, are exempted from stamp duty. Stamp duty is chargeable on of the following instruments: a debt factoring agreement; a swap agreement; a forward agreement; a financial futures agreement; an option agreement; a combination of any 2 or more of the […]