Special Residential

STAMP DUTIES CONSOLIDATION ACT

Chapter 2

Conveyances on Sale (ss. 29-48)

29.

Conveyance on sale combined with building agreement for dwellinghouse or apartment.

(1)

(a)In this section –

“building” includes any improvement of any land, and any alteration to the character of any land, preliminary to the erection on that land of a dwellinghouse or apartment;

“land” includes any interest in any land but does not include the result of any act of building.

(b)For the purposes of this section, references to the repayment of stamp duty to a person who paid it include reference to any other person who satisfies the Commissioners that he or she is entitled to recover moneys owing to the person.

(2)Notwithstanding section 43, where, in connection with, or as part of any arrangement involving, a sale of any land, a dwellinghouse or apartment has been built, or is in the course of being built, or is to be built, on that land, any instrument whereby such sale is effected shall be chargeable to stamp duty under the heading “CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance” in Schedule 1, as if the property concerned were residential property on an amount equal to the aggregate of –

(a)any consideration paid in respect of the sale of that land, and

(b)any consideration paid, or to be paid, in respect of the building of the dwellinghouse or apartment on that land.

(3)Without prejudice to the generality of subsection (2), a dwellinghouse or apartment shall be regarded as having been built or being in the course of being built or to be built in connection with, or as part of any arrangement involving, a sale of any land where building has commenced prior to the execution of any instrument effecting the sale.

(4)

(a)Where in the case of any instrument of sale to which this section applies, the aggregate consideration to which subsection (2) relates cannot be ascertained at the date on which the instrument is presented for stamping, then the instrument shall be chargeable to stamp duty as if the amount of the aggregate consideration which is chargeable under subsection (2) was equal to 10 times the unencumbered open market value of the land at the date of the instrument of sale.

(b)Where it is shown to the satisfaction of the Commissioners that the amount of the stamp duty paid under this subsection exceeded the stamp duty with which the instrument would have been charged under subsection (2) had the aggregate consideration paid or to be paid in respect of the dwellinghouse or apartment been ascertainable at the date of stamping of the instrument, then the amount of such excess stamp duty shall, on an application to the Commissioners within 3 years after the date of stamping of the instrument, and subject to section 159A, be repaid to the person or persons by whom the stamp duty was paid and such repayment shall bear interest calculated in accordance with section 159B for each day or part of a day from the date of payment of the excess duty up until the date of such repayment and income tax shall not be deductible on payment of interest under this subsection and such interest shall not be reckoned in computing income for the purposes of the Tax Acts.

(5)For the purpose of determining whether this section shall apply to any instrument, the Commissioners may require the delivery to them, in such form as they may specify, of a statement or a statutory declaration by –

(a)any person directly or indirectly concerned with the sale of the land or with the building of a dwellinghouse or apartment on the land, and

(b)any solicitor acting on behalf of any person to whom paragraph (a) relates,

of any facts which the Commissioners consider relevant in making any such determination.

(6)[deleted]

(7)Where stamp duty has been charged on any instrument by reference to this section and, within 2 years after the date of stamping of the instrument, building has not commenced, then this section shall be deemed not to have applied to the instrument and, accordingly, the Commissioners shall, on application to them within 3 years after the date of stamping of the instrument by the person or persons by whom the stamp duty was paid, and subject to section 159A, repay to such person or persons the amount of the stamp duty paid by such person or persons which, but for the other provisions of this section, would not have been chargeable and such repayment shall bear interest calculated in accordance with section 159B for each day or part of a day from the date of payment of the excess duty up until the date of such repayment and income tax shall not be deductible on payment of interest under this subsection and such interest shall not be reckoned in computing income for the purposes of the Tax Acts.

(8)Every regulation made under this section shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the regulation is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done under that regulation.

31E.

Stamp duty on certain acquisitions of residential property.

(1)In this section –

‘Act of 1992’ means the Housing (Miscellaneous Provisions) Act 1992;

‘Act of 1997’ means the Taxes Consolidation Act 1997;

‘Act of 2009’ means the Housing (Miscellaneous Provisions) Act 2009;

‘apartment block’ means a multi-storey residential property that comprises, or will comprise, not less than 3 apartments with grouped or common access;

‘arrangement’ includes any agreement, understanding, scheme, transaction or series of transactions;

‘connected’ shall be construed in accordance with section 10 of the Act of 1997;

‘home reversion agreement’ has the same meaning as it has in Part V of the Central Bank Act 1997;

‘home reversion firm’ has the same meaning as it has in Part V of the Central Bank Act 1997;

‘household’ has the same meaning as it has in the Act of 2009;

‘housing authority’ has the same meaning as it has in the Act of 1992;

‘housing authority lease’ means a lease entered into by a housing authority under section 19 of the Act of 2009;

‘qualified household’ means a household that has been determined, in accordance with a social housing assessment, to be qualified for social housing support;

‘relevant residential unit’ shall be construed in accordance with subsection (5);

‘residential unit’ means residential property situated in the State comprising an individual dwelling;

‘social housing assessment’ has the same meaning as it has in the Act of 2009;

‘social housing support’ has the same meaning as it has in the Act of 2009.

(2)Subject to subsection (3), for the purposes of this section, a person shall be treated as acquiring a residential unit –

(a)in the case of a conveyance or transfer on sale of the residential unit, on the date of execution of the conveyance or transfer, as the case may be,

(b)in the case of a lease in respect of the residential unit for a definite term exceeding 35 years, on the date of execution of the lease,

(c)in the case of an instrument, referred to in section 29(2), effecting the sale of land on which the residential unit has been built or is in the course of being built, on the date of execution of the instrument,

(d)in the case of a conveyance or transfer, referred to in section 30(1), operating as a voluntary disposition inter vivos of the residential unit, on the date of execution of the conveyance or transfer, as the case may be,

(e)in the case of a contract or agreement, referred to in section 31(1), for the sale of any equitable estate or interest in the residential unit, on the date of execution of the contract or agreement, as the case may be,

(f)in the case of an instrument, referred to in section 33(1), whereby the residential unit is conveyed or transferred in contemplation of a sale of the residential unit, on the date of execution of the instrument, and

(g)in the case of an instrument, referred to in section 37, effecting a conveyance or transfer of the residential unit in exchange for any other property, on the date of execution of the instrument.

(3)Where the acquisition of a residential unit is effected by more than one instrument referred to in subsection (2), the residential unit shall be treated as being acquired on the earliest to occur of the dates on which, under that subsection, it is so treated as being acquired.

(4)In this section, a reference to acquisition shall include a reference to –

(a)acquisition by way of a conveyance, transfer, lease, instrument, contract or agreement referred to in subsection (2), and

(b)acquisition by way of a change in the person or persons having direct or indirect control by virtue of a conveyance or transfer on sale of stocks, marketable securities, units or interests referred to in subsection (9).

(4A)In this section, a reference to acquisition of a residential unit shall include a reference to acquisition of a partial estate or interest in a residential unit.

(5)Where –

(a)a person (in this subsection and subsections (6) and (7A) referred to as the ‘first-mentioned person’) acquires a residential unit on or after 20 May 2021, and

(b)the total of –

(i)the residential units acquired by the first-mentioned person or a person connected with that person in the 12 months immediately preceding the day on which the residential unit referred to in paragraph (a) is acquired (in this subsection referred to as the ‘relevant day’),

(ii)the residential unit referred to in paragraph (a), and

(iii)any other residential units acquired by the first-mentioned person or a person connected with that person on the relevant day,

is greater than or equal to 10 residential units,

each of the residential units comprised in that total shall be a relevant residential unit.

(6)For the purposes of subsection (5), in a case in which the first-mentioned person or a person connected with the first-mentioned person referred to in subsection (5)(b)(i) or (iii) is an individual, no account shall be taken of the residential units acquired by the connected person where-

(a)the first-mentioned person and the connected person are not acting in concert in relation to the acquisition of those units, and

(b)the acquisition of any of those units is not part of an arrangement, one of the main purposes of which is to avoid the unit being a relevant residential unit.

(7)For the purposes of subsection (5), no account shall be taken of –

(a)a residential unit in an apartment block, or

(b)a residential unit acquired by a home reversion firm by way of a home reversion agreement.

(7A)For the purposes of subsection (5), when calculating the total number of residential units acquired, account shall be taken of any partial estate or interest in a residential unit, expressible as a fraction of an estate or interest in the residential unit, acquired by the first-mentioned person and any person connected with that person.

(8)Where –

(a)a person acquires, on or after the day after the date of the passing of the Finance (Covid-19 and Miscellaneous Provisions) Act 2021, a residential unit by way of a conveyance or transfer on sale of the residential unit,

(b)on the same day as the residential unit is acquired by the person, the person enters into a housing authority lease in respect of the residential unit, and

(c)the lease is entered into by the housing authority for the purpose of the provision of social housing support to a qualified household,

for the purposes of subsection (5), no account shall be taken of the residential unit.

(8A)For the purposes of subsection (8)(b), a person shall not be regarded as entering into a housing authority lease on the same day as the residential unit concerned is acquired by the person where the residential unit was subject to a housing authority lease immediately prior to that day.

(9)This subsection applies to –

(a)stocks or marketable securities in a company (within the meaning of section 4 of the Act of 1997),

(b)units (within the meaning of section 88(1)(a)) in an IREF (within the meaning of section 31C), or

(c)interests in a partnership, being a partner’s share or interest in a partnership,

that derive value, directly or indirectly, from a residential unit.

(10)For the purposes of subsection (9), the reference to deriving value indirectly from a residential unit shall include value that is derived from other stocks, marketable securities, units or interests, as the case may be, to which that subsection applies.

(11)In calculating the part of the value of the stocks, marketable securities, units or interests, as the case may be, that is derived, directly or indirectly, from a residential unit for the purposes of subsection (9) –

(a)account shall not be taken of any arrangement-

(i)that involves a transfer of money or other assets, apart from a residential unit, from a person who is connected with the company, IREF or partnership, as the case may be, in which those stocks, marketable securities, units or interests are held,

(ii)that is made before a conveyance or transfer on sale of stocks, marketable securities, units or interests to which subsection (9) applies, and

(iii)the main purpose, or one of the main purposes, of which is the avoidance of liability to any tax or duty, and

(b)regard shall be had to the market value of the residential unit from which the value is derived.

(12)Where –

(a)there exists a conveyance or transfer on sale of stocks, marketable securities, units or interests to which subsection (9) applies, and

(b)such conveyance or transfer on sale results in a change in the person or persons having direct or indirect control over the residential unit concerned,

the conveyance or transfer on sale concerned shall be chargeable to stamp duty –

(i)under paragraph (1) of the heading ‘CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance’ in Schedule 1 as respects that part of the value of the stocks, marketable securities, units or interests, as the case may be, that is derived from a relevant residential unit, and

(ii)under the heading ‘CONVEYANCE or TRANSFER on sale of any stocks or marketable securities’ in Schedule 1 as respects that part of the value of the stocks, marketable securities, units or interests, as the case may be, that is not derived from a relevant residential unit.

(13)Where –

(a)there is a change in the ownership of a company, IREF or partnership that results in a change in the person or persons having direct or indirect control over a residential unit, and

(b)any contract or agreement giving direct or indirect effect to such change is not otherwise chargeable to stamp duty,

then the contract or agreement shall be treated as a conveyance or transfer on sale of stocks, marketable securities, units or interests for the purposes of subsection (12), but paragraph (ii) of that subsection shall not apply in respect of the contract or agreement as so treated.

(14)Where stocks or marketable securities, units or interests to which subsection (9) applies were owned at one time by one person, or by persons who are acting in concert or who are connected persons, and are conveyed or transferred by that person or those persons in parts-

(a)to another person, or

(b)to other persons who are acting in concert or who are connected persons,

whether or not on the same or different occasions, the several conveyances or transfers shall, for the purposes of this section, be treated as a single conveyance or transfer.

(15)For the purposes of subsection (5), the person or persons acquiring direct or indirect control over a residential unit in the circumstances described in subsection (12) or (13), as the case may be, shall be treated as acquiring the residential unit with the date of the acquisition being, as the case may be, the date of-

(a)the execution of the conveyance or transfer on sale, or

(b)the execution of the contract or agreement.

(16)Any stamp duty chargeable in respect of a relevant residential unit and any associated interest or other monetary penalty amount which is due and unpaid shall be and remain a charge on the relevant residential unit to which it relates and, notwithstanding the Statute of Limitations 1957, shall continue to apply without a time limit until such time as it is paid in full.

(17)This subsection applies to –

(a)a relevant residential unit in respect of the acquisition of which –

(i)a binding contract was entered into before 20 May 2021, and

(ii)the instrument effecting the acquisition is executed before 20 August 2021 and is accompanied by a statement, in such form as the Commissioners may specify, certifying that the instrument was executed solely in pursuance of a binding contract entered into before 20 May 2021,

and

(b)a relevant residential unit the acquisition of which was effected before 20 May 2021.

(18)The furnishing of an incorrect certificate for the purposes of subsection (17)(a)(ii) shall be deemed to constitute the delivery of an incorrect statement for the purposes of section 1078 of the Act of 1997.

(19)Where a conveyance, transfer or lease effects the acquisition of a relevant residential unit, sections 82(1), 82C(2) and 88(1)(b) shall not apply as respects stamp duty that is chargeable on the conveyance, transfer or lease in respect of the consideration which is attributable to the relevant residential unit.

(20)This subsection applies where a residential unit (in subsection (21) referred to as the ‘first-mentioned residential unit’) is not a relevant and residential unit on the date on which it is acquired but becomes a relevant residential unit as a consequence of the acquisition of another residential unit on a date falling after that date (in subsection (21) referred to as the ‘later date’).

(21)Where –

(a)subsection (20) applies, and

(b)the first-mentioned residential unit is not a relevant residential unit to which subsection (17) applies,

section 2(1) shall apply in respect of the additional stamp duty that has become chargeable by virtue of the first-mentioned residential unit becoming a relevant residential unit as if the instrument effecting the acquisition of the first-mentioned residential unit was executed on the later date.

(22)Where subsection (12) or (13) applies and the conveyance or transfer on sale, or the contract or agreement, as the case may be, referred to in those subsections would also be chargeable to stamp duty under section 31C or 31D, then those sections shall operate to charge stamp duty only as respects that part of the value of the stocks, marketable securities, units or interests, as the case may be, that is not derived from a relevant residential unit.

(23)A reference in subsection (9), (12) or (13) to a residential unit shall not include a reference to a residential unit in an apartment block.

32.

As to sale of an annuity or right not before in existence.

Where on the sale of any annuity or other right not previously in existence such annuity or other right is not created by actual grant or conveyance, but is only secured by bond, warrant of attorney, covenant, contract, or otherwise, the bond or other instrument, or some one of such instruments, if there be more than one, is to be charged with the same duty as an actual grant or conveyance, and is for the purposes of this Act to be deemed an instrument of conveyance on sale.

33.

Conveyance or transfer in contemplation of sale.

(1)Subject to this section, any instrument whereby property is conveyed or transferred to any person in contemplation of a sale of that property shall be treated for the purposes of this Act as a conveyance or transfer on sale of that property for a consideration equal to the value of that property.

(2)In relation to an instrument chargeable with duty in accordance with subsection (1), if on a claim made to the Commissioners not later than 4 years from the date the instrument was stamped by the Commissioners, it is shown to their satisfaction –

(a)that the sale in contemplation of which the instrument was made or executed has not taken place and the property has been reconveyed or retransferred to the person from whom it was conveyed or transferred or to a person to whom his or her rights have been transmitted on death or bankruptcy, or

(b)that the sale has taken place for a consideration which is less than the value in respect of which duty was paid on the instrument by virtue of this section,

the Commissioners shall, subject to section 159A, repay the duty paid by virtue of this section, in a case falling under paragraph (a), so far as it exceeds the stamp duty which would have been payable apart from this section and, in a case falling under paragraph (b), so far as it exceeds the stamp duty which would have been payable if the instrument had been stamped in accordance with subsection (1) in respect of a value equal to the consideration in question.

(3)In a case to which subsection (2) (b) relates, duty shall not be repayable if it appears to the Commissioners that the circumstances are such that a conveyance or transfer on the sale in question would have been chargeable with duty under section 30 by virtue of subsection (4) of that section.

(4)[deleted]

(5)This section shall apply whether or not an instrument conveys or transfers other property in addition to the property in contemplation of the sale of which it is made or executed, but this section shall not affect the stamp duty chargeable on the instrument in respect of that other property.

45A.

Aggregation of transactions.

(1)In this section “dwellinghouse” includes apartment.

(2)Where an existing interest or, as the case may be, existing interests, in a dwellinghouse are conveyed or transferred by more than one instrument, executed within a period of 12 months, subsection (3) shall apply to each of those instruments which operate as a conveyance or transfer, whether on sale or as a voluntary disposition inter vivos.

(3)An instrument to which this subsection applies shall be deemed for the purposes of the Heading “CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance” in Schedule 1 to form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to residential property, is equal to the value of the dwellinghouse.

(4)Where a conveyance or transfer (referred to in this section as the “first transfer”) of an interest in a dwellinghouse is effected by one instrument and –

(a)before 1 March 2005 without regard to subsection (3), and

(b)on or after 1 March 2005 with or without regard to subsection (3),

the duty chargeable (if any) in respect of the instrument has been accounted for to the Commissioners, and one or more conveyances or transfers (referred to in this section as “subsequent transfers”) of other interests in the same dwellinghouse are effected within the subsequent 12 month period, the transferee or where there is more than one transferee, each such transferee, being a party to the first transfer, jointly and severally, shall become liable to pay to the Commissioners an amount (in this subsection referred to as a ‘clawback’) equal to the amount of the difference between –

(i)the amount of duty chargeable if the first transfer was one to which subsection (3) applied, and

(ii)any duty paid on that first transfer together with the amount of any clawback previously paid in respect of that first transfer under this subsection,

together with interest charged on that amount, calculated in accordance with section 159D, from the date when the instrument was executed to the date when the clawback is remitted.

(5)[deleted]

(6)[deleted]

46. Directions as to sub-sales.
(1)Where –

(a)a person having contracted for the purchase of any property, but not having obtained a conveyance of that property, contracts to sell the same to any other person, and

(b)the property is in consequence conveyed immediately to the sub-purchaser,

then the conveyance shall be charged with ad valorem duty in respect of the consideration moving from the sub-purchaser.

(2)Where –

(a)a person having contracted for the purchase of any property but not having obtained a conveyance contracts to sell the whole, or any part or parts of that property, to any other person or persons, and

(b)the property is in consequence conveyed by the original seller to different persons in parts or parcels,

then the conveyance of each part or parcel shall be charged with ad valorem duty in respect only of the consideration moving from the sub-purchaser of such part or parcel, without regard to the amount or value of the original consideration.

(3)Where –

(a)a sub-purchaser takes an actual conveyance of the interest of the person immediately selling to such sub-purchaser, which is chargeable with ad valorem duty in respect of the consideration moving from such sub-purchaser, and

(b)such conveyance is duly stamped accordingly,

then any conveyance to be afterwards made to such sub-purchaser of the same property by the original seller shall be chargeable only with such other duty as it may be liable to, but the last-mentioned duty shall not exceed the ad valorem duty.

(4)

(a)In paragraph (b) “the original seller” means, in relation to a case to which subsection (1) applies, the person from whom the property is conveyed to the sub-purchaser and, in relation to a case to which subsection (2) or (3) applies, the original seller referred to in subsection (2) or (3), as the case may be.

(b)The consideration moving from the sub-purchaser shall, in a case to which subsection (1), (2) or (3) applies, be ascertained without regard to the value of any covenant, power, condition or arrangement relating to the subject matter of the conveyance which was not in the contract for sale entered into by the original seller and also without regard to any consideration the duty on which or on any part of which would be charged in accordance with subsection (2) of section 42.

(5)Paragraph (5) of the heading “Conveyance or Transfer on sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance” in Schedule 1 shall not apply to determine the stamp duty to be charged on any conveyance referred to in subsection (1), (2) or (3).

(6)A conveyance in respect of which subsection (4) applies shall be deemed to be a conveyance operating as a voluntary disposition inter vivos for the purposes of section 30.

47.

Principal instrument, how to be ascertained.

The parties may determine for the themselves which of several instruments is to be deemed the principal instrument, and may pay the ad valorem duty on the principal instrument accordingly.

48.

Stamp duty and value-added tax.

The consideration chargeable under the heading “Conveyance or Transfer on sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance” in Schedule 1 shall exclude any value-added tax chargeable under section 3 of the Value-Added Tax Consolidation Act 2010, on such sale.

Chapter 3 Conveyances on any occasion except sale or mortgage (s. 49)
49. certain transfers, etc., not sales or mortgages, deemed to be conveyances.
Deleted from 24 December 2008
Every instrument, and every decree or order of any court or of any commissioners, whereby any property on any occasion, except a sale or mortgage, is transferred to or vested in any person, shall be charged with duty as a conveyance or transfer of property.

83C.

Exchange of houses.

(1)In this section –

‘excess land’ means an area of land other than land referred to in the definition of ‘house’;

‘house’ means a building or part of a building, used or suitable for use as a dwelling, and includes an area of land for occupation and enjoyment with the dwelling as its gardens or grounds which, exclusive of the area of the land on which the dwelling is constructed, does not exceed 0.4047 hectare;

‘house builder’ means a person who has constructed a new house and includes a person who is connected, within the meaning of section 10 of the Taxes Consolidation Act 1997, with the first-mentioned person as part of an arrangement in connection with the construction or disposal of the house;

‘new house’ means a house that immediately prior to a conveyance, transfer or lease of the house by the house builder has not previously been occupied or sold;

‘old house’ means a house that, immediately prior to a conveyance or transfer of the house by an individual, has been occupied by the individual or any other individual.

(2)This section applies to an instrument which operates as a conveyance or transfer of an old house by an individual (whether alone or with other individuals) to a house builder where –

(a)the instrument contains a certificate that this section applies,

(b)either or both the house builder and any other person conveys, transfers or leases a new house to the individual (whether alone or with other individuals), and

(c)the conveyance or transfer of the old house is entered into in consideration of the conveyance, transfer or lease of the new house (in this section referred to as an ‘exchange of houses’).

(3)Notwithstanding section 37, stamp duty shall not be chargeable on an instrument to which this section applies in so far as the instrument effects the conveyance or transfer of an old house by an individual (whether alone or with other individuals) to a house builder.

(4)Where subsection (3) applies and the old house and the new house are not of equal value, any consideration paid or agreed to be paid for equality shall consist only of a payment in cash.

(5)Where excess land is conveyed or transferred by an individual to a house builder by an instrument to which this section applies, the instrument, in so far as it conveys or transfers excess land, shall be chargeable to stamp duty, in respect of the excess land, as if it were a conveyance or transfer on sale of the excess land with the substitution of the value of the excess land thereby conveyed or transferred for the amount or value of the consideration for the sale.

(6)Subsection (3) shall not apply to an instrument unless it has, in accordance with section 20, been stamped with a particular stamp denoting that it is duly stamped or, as the case may be, that it is not chargeable with any duty.

(7)For the purposes of subsection (6), where any exchange of houses is effected by more than one instrument, the instruments shall, for the purposes of section 20, be presented to the Commissioners at the same time.

(8)

(a)Where relief from stamp duty arises under this section, on the first occurrence of either of the events specified in paragraph (c), the house builder shall become liable to pay the Commissioners an amount (in this subsection referred to as a ‘clawback’) equal to the amount of the duty that would have been charged on the instrument by virtue of section 37, in respect of the conveyance or transfer of the old house to the house builder, together with interest charged on that amount, calculated in accordance with section 159D, from the date of the first occurrence of either of the said events to the date the clawback is paid.

(b)Where relief from stamp duty arises under this section and it is subsequently found that the certificate, referred to in subsection (2) (a), contained in the instrument –

(i)was untrue in any material particular which would have resulted in the relief afforded by this section not applying, and

(ii)was included knowing same to be untrue or in reckless disregard as to whether it was true or not,

then, where a false certificate has been included in the instrument, the house builder shall be liable to pay to the Commissioners a penalty in an amount equal to 125 per cent of the duty that would have been charged on the instrument by virtue of section 37, in respect of the conveyance or transfer of the old house to the house builder, had all the facts been truthfully certified, together with interest charged on that amount, calculated in accordance with section 159D, from the date the instrument was executed to the date the penalty is paid.

(c)The events referred to in paragraph (a) are that –

(i)the old house, or part of the old house, is conveyed or transferred by the house builder to another person, or

(ii)the old house is not conveyed or transferred by the house builder to another person on or before 31 December 2010.

(9)Notwithstanding subsection (8) –

(a)a house builder shall not be liable to a clawback under paragraph (a) of subsection (8) if and to the extent that the house builder has paid a penalty under paragraph (b) of the said subsection,

(b)a house builder shall not be liable to a penalty under paragraph (b) of subsection (8) if and to the extent that the house builder has paid a clawback under paragraph (a) of the said subsection.

(10)This section applies as respects instruments executed on or after 7 May 2009 and on or before 31 December 2010.

83D.

Repayment of stamp duty where land used for residential development.

(1)

(a)In this section –

“appropriate part”, in relation to land, means the whole or, as the case may be, the part of the land to which the relevant residential development, the subject of a claim for repayment under this section, relates;

“building control authority” has the meaning given to it by section 2 of the Building Control Act 1990;

“completion certificate” means a Certificate of Compliance (within the meaning of article 5 of the Regulations of 1997) –

(a)submitted on completion to a building control authority, and

(b)the particulars of which are entered by that authority on the register maintained under Part IV of the Regulations of 1997,

in accordance with article 20F of those Regulations;

“commencement notice” means –

(a)a commencement notice within the meaning of article 8, or

(b)a 7 day notice (within the meaning of article 5 of the Regulations of 1997) required under article 20A of the Regulations of 1997,

that is acknowledged by a building control authority in accordance with article 10(2) or 20A(3), as the case may be, of those Regulations;

“construction operations”, in relation to a residential development or relevant residential development, means the construction of buildings or structures including the preparatory operations of site clearance, drainage, earth-moving, excavation, laying of foundations and the provision of roadways and other access works;

“dwelling unit” means –

(a)a building or part of a building used or suitable for use as a dwelling, and

(b)the curtilage of the dwelling, up to an area (exclusive of the site of the dwelling unit) of 0.4047 hectares;

“gross floor space” in relation to a dwelling unit means the area ascertained by the internal measurement of the floor space on each floor of a building, including internal walls and partitions;

“land”, where used without qualification, means the land that is conveyed or transferred by an instrument;

“planning permission” has the meaning given to it by section 2 of the Planning and Development Act 2000;

“Regulations of 1997” means the Building Control Regulations 1997 (S.I. No. 496 of 1997);

“residential development” means the construction of one or more dwelling units and references to “relevant residential development” shall be construed in accordance with paragraph (b).

(b)References in this section to “relevant residential development” shall be construed –

(i)in a case in which a claim for a repayment under subsection (8) is, pursuant to subsection (7)(b), made in respect of such of the construction operations as for the time being are being carried out pursuant to a particular commencement notice, as references to the residential development that comprises those construction operations, or

(ii)in either –

(I)a case in which, as mentioned in subsection (7)(b), the making of a claim for repayment under subsection (8) is deferred until completion of the residential development concerned, or

(II)a case in which the residential development concerned is not carried out in a phased manner,

as references to the entire of the residential development concerned.

(c)Without prejudice to subsection (4)(b), for the purposes of this section relevant residential development shall be regarded as completed if there exists in respect of the development a completion certificate.

(2)In this section a reference to an instrument is a reference to an instrument executed on or after 11 October 2017 that has been stamped in accordance with paragraph (4) of the heading in Schedule 1 titled “CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance.” where –

(a)the instrument was chargeable to stamp duty at a rate of 7.5 per cent,

and

(b)the property so conveyed or transferred was land.

(3)

(a)Subject to subsection (18) and the other provisions of this section, stamp duty paid on an instrument may be repaid in accordance with this section in relation to the land if construction operations on the land commence pursuant to a commencement notice within the period of 30 months following the date of execution of the instrument.

(c)Notwithstanding paragraph (a), the stamp duty repaid under this section shall be liable to the clawback provided for in subsection (12) if –

(i)the relevant residential development specified in a commencement notice is not completed within the period of 30 months after the date of the sending by a building control authority, in accordance with article 10(2) or 20A(3)(b), as the case may be, of the Regulations of 1997, of an acknowledgment in relation to that notice, or

(ii)when completed, the relevant residential development on the land, being the land to which that relevant residential development relates, is not such that –

(I)at least 75 per cent of the total surface area of that land is occupied by dwelling units, or

(II)the gross floor space of dwelling units amounts to at least 75 per cent of the total surface area of that land,

and subparagraphs (i) and (ii) are subsequently referred to in this section as the conditions for the avoidance of a clawback under this paragraph.

(4)Where the land is acquired for the purpose of constructing a single dwelling unit –

(a)subsection (3)(c)(ii) shall not apply, and

(b)where a declaration of intention to opt out of statutory certification has been submitted in accordance with article 9(5) of the Regulations of 1997 and included on the public register in accordance with paragraph (10) of article 20F of those Regulations, the dwelling unit specified in a commencement notice shall, for the purposes of this section, be treated as completed when a completion certificate is issued under subsection (13) or (14) of section 9D of the Electricity Regulation Act 1999 not later than 30 months after the date of sending by a building control authority, in accordance with article 10(2) or 20A(3)(b), as the case may be, of the Regulations of 1997, of an acknowledgment in relation to that commencement notice.

(5)

(a)Where the satisfaction of any of the following –

(i)the condition specified in paragraph (a) of subsection (3),

(ii)the conditions for the avoidance of a clawback under paragraph (c) of that subsection, or

(iii)the condition specified in subsection (4)(b),

is prevented by –

(I)an appeal made under section 7 of the Building Control Act 1990, or

(II)an order made by a court requiring that construction operations cease to be carried out,

the period commencing on the making of the appeal or the making of the order by the court and ending on the determination of the appeal or the discharge of the order shall not be reckoned for the purpose of computing the period of 30 months specified in subsection (3)(a) or the period of 30 months specified in subsection (3)(c)(i) or (4)(b).

(b)Subsection (18) shall apply notwithstanding the effect provided for by paragraph (a) in relation to the periods referred to in that paragraph.

(6)

(a)The amount to be repaid in accordance with this section shall be determined by the formula –

A x B x 11/15

where –

Ais the amount of stamp duty paid, at the rate of 7.5 per cent, on the instrument, and

Bis the proportion of the area of the land represented by the appropriate part, expressed as a fraction.

(b)In relation to the construction of a single dwelling unit –

(i)a claim for a repayment under this section shall not include any stamp duty attributable to any part of the land not occupied by the dwelling unit, and

(ii)for the purposes of the formula in paragraph (a), B is the proportion of the land occupied by the dwelling unit.

(7)

(a)A claim for a repayment under this section shall be made in accordance with subsection (8).

(b)If the residential development concerned is carried out in a phased manner such that there are 2 or more commencement notices in respect of the construction operations on the land, subsection (8) shall, without prejudice to the accountable person’s right to defer making a claim until completion of the residential development concerned, be construed as enabling a claim to be made in respect of such of the construction operations as for the time being are being carried out pursuant to a particular commencement notice.

(8)A claim for a repayment under this section shall –

(a)be made by an accountable person,

(b)without prejudice to paragraph (d), be made in a form and manner specified by the Commissioners,

(c)include a declaration, in such form as the Commissioners specify, stating –

(i)that the condition specified in subsection (3)(a) has been satisfied, and

(ii)where a claim relates to a part of the stamp duty paid on the stamping of an instrument, the proportion of the area of the land represented by the appropriate part, or as the case may be, the proportion of the land occupied by the single dwelling unit,

(d)be made by electronic means and through such electronic systems as the Commissioners may make available for the time being for any such purpose, and the relevant provisions of Chapter 6 of Part 38 of the Taxes Consolidation Act 1997 shall apply,

(e)not be made until such time as construction operations have commenced pursuant to a commencement notice.

(9)For the purposes of satisfying themselves that either the conditions for the making of a repayment under this section or the conditions for the avoidance of a clawback under paragraph (c) of subsection (3) are satisfied, the Commissioners may specify documents and particulars to be submitted by an accountable person, including the following:

(a)a copy of any commencement notice;

(b)a copy of any acknowledgement sent by a building control authority in accordance with article 10(2) or 20A(3)(b), as the case may be, of the Regulations of 1997;

(c)a copy of any planning permission;

(d)the number and gross floor space of dwelling units constructed; and

(e)the area of the land expressed in hectares.

(10)Subject to the requirements of this section, a repayment of stamp duty under this section and section 159A shall –

(a)be made by the Commissioners pursuant to a claim made in accordance with subsection (8),

(b)not carry interest, and

(c)not be made after the expiry of 4 years following, in relation to the relevant residential development, the date of acknowledgement by a building control authority in accordance with article 10(2) or 20A(3) (b), as the case may be, of the Regulations of 1997 and this paragraph applies notwithstanding anything in subsection (7)(b).

(11)

(a)Where the Commissioners are of the opinion that the requirements of this section have not been met in relation to a claim for repayment, they shall decide to refuse the claim and shall notify the claimant in writing of the decision and the reasons for it.

(b)An accountable person aggrieved by a decision to refuse a claim for repayment, may appeal to the Appeal Commissioners against the decision in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notification of the decision.

(12)

(a)In either a case in which any of the requirements of this section in relation to an accountable person’s eligibility for a repayment of stamp duty are not met or the conditions specified in paragraph (c) of subsection (3) for the avoidance of a clawback under that paragraph are not satisfied, an accountable person shall be liable to pay to the Commissioners the stamp duty that had been repaid under subsection (10) to the accountable person (and that stamp duty to which the foregoing liability attaches is referred to in this section as a “clawback”).

(b)Interest shall be payable on the clawback calculated in accordance with section 159D from the date on which the repayment was made to the date of payment of the clawback to the Commissioners.

(13)

(a)Where an accountable person fails to pay the clawback, the Commissioners may make an assessment of the amount of the stamp duty concerned as if the failure to pay were a failure to deliver a return under section 20(2).

(b)Where there is more than one accountable person in relation to an instrument and a clawback, they shall be liable jointly and severally whether or not an assessment is made.

(14)For the purposes of this section, section 128A shall apply as if the period of 6 years referred to in subsection (4) of that section commenced on the date of acknowledgement, in relation to the residential development concerned, by a building control authority in accordance with article 10(2) or 20A(3)(b), as the case may be, of the Regulations of 1997.

(15)The submission to the Commissioners of an incorrect statement, document or particulars under this section shall be deemed to constitute the delivery of an incorrect statement for the purposes of section 1078(2) of the Taxes Consolidation Act 1997.

(16)

(a)Where a repayment has been made under this section and it is subsequently found that a declaration made in accordance with subsection (8) –

(i)was untrue in any material particular that would have resulted in a repayment, or part of a repayment, allowed by this section not being made, and

(ii)was made knowing same to be untrue or in reckless disregard as to whether or not it was true,

then the person who made such a declaration shall be liable to pay to the Commissioners as a penalty an amount equal to 125 per cent of the stamp duty that would not have been repaid had all the facts been truthfully declared, together with interest charged on that amount as may so become payable, calculated in accordance with section 159D, from the date on which the repayment was made to the date the penalty is paid.

(b)A person shall not be liable to a clawback under subsection (12), or a penalty under paragraph (a), as the case may be, if and to the extent that such person has paid –

(i)a penalty under paragraph (a), or

(ii)a clawback under subsection (12).

(17)

(a)Notwithstanding any enactment or rule of law, the Commissioners may, by notice in writing, request a building control authority to provide them with such information as is in the possession or control of the building control authority as the Commissioners may reasonably require for the purposes of verifying –

(i)that a thing referred to in the definition of “commencement notice” in subsection (1)(a) exists or has been done,

(ii)the commencement of construction operations,

(iii)the completion of residential development, or

(iv)the proportion of the land occupied by dwelling units.

(b)Where the Commissioners make a request under paragraph (a), the building control authority concerned shall provide such information as may be specified in the notice within the period specified in the notice which period, in any case, shall not be less than 30 days.

(c)Taxpayer information within the meaning of section 851A(1) of the Taxes Consolidation Act 1997 may be disclosed by an officer of the Revenue Commissioners to a building control authority for the purposes of enabling the building control authority to comply with a request made under paragraph (a).

(18)This section shall not apply to construction operations comprising relevant residential development commenced, pursuant to a commencement notice, after 31 December 2025.

83DA.

Repayment of stamp duty under affordable dwelling purchase arrangements

(1)In this section –

‘Act of 2021’ means the Affordable Housing Act 2021;

‘direct sales agreement’ has the same meaning as it has in Part 2 of the Act of 2021;

‘electronic means’ has the same meaning as it has in section 917EA of the Taxes Consolidation Act 1997;

‘eligible applicant’ has the same meaning as it has in Part 2 of the Act of 2021;

‘housing authority’ has the same meaning as it has in the Housing (Miscellaneous Provisions) Act 1992;

‘relevant instrument’ means an instrument that has been stamped in accordance with –

(a)paragraph (1) of the heading in Schedule 1 titled ‘CONVEYANCE or TRANSFER’ on sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance’, or

(b)paragraph (3)(a) of the heading in Schedule 1 titled ‘LEASE’;

‘residential unit’ means residential property situated in the State comprising an individual dwelling.

(2)This subsection applies where, in the 12-month period commencing on the day after the date a relevant instrument effecting the acquisition of a residential unit is executed, the following conditions are satisfied:

(a)the accountable person enters into a direct sales agreement with a housing authority for the direct sale, to eligible applicants nominated by the housing authority, of dwellings specified in the agreement, one of which dwellings is the residential unit, and

(b)the residential unit is conveyed or transferred to an eligible applicant on the sale of the residential unit by the accountable person to the eligible applicant in accordance with the terms of the agreement referred to in paragraph (a).

(3)Where subsection (2) applies in respect of a residential unit, subject to the other provisions of this section, the stamp duty paid on the relevant instrument concerned may be repaid in accordance with this section.

(4)A claim for a repayment under this section shall –

(a)be made by an accountable person,

(b)without prejudice to paragraph (d), be made in a form and manner specified by the Commissioners,

(c)include a declaration, in such form as the Commissioners specify, stating that subsection (2) applies,

(e)not be made until such time as the conditions in subsection (2) have been satisfied.

(5)Subject to the other provisions of this section, a repayment of stamp duty under this section and section 159A shall –

(a)be made by the Commissioners pursuant to a claim made in accordance with subsection (4),

(b)not carry interest, and

(c)not be made pursuant to a claim made after the expiry of 4 years after the date the condition specified in subsection (2)(b) has been satisfied.

(6)Where, in relation to a claim for repayment, the Commissioners are of the opinion that the requirements of this section have not been met, they shall decide to refuse the claim and shall notify the claimant in writing of the decision and the reasons for it.

(7)An accountable person aggrieved by a decision to refuse a claim for repayment may appeal to the Appeal Commissioners against the decision in accordance with section 949I of the Taxes Consolidation Act 1997 within the period of 30 days after the date of the notification of the decision.

(8)For the purposes of this section –

(a)section 128A shall apply as if the period of 6 years referred to in subsection (4) of that section commenced on the date of execution of the instrument effecting the conveyance or transfer, as the case may be, referred to in subsection (2)(b), and

(b)the records referred to in section 128A shall include –

(i)a copy of the direct sales agreement concerned, and

(ii)a copy of the contract for sale, in relation to the residential unit concerned, between the accountable person and the eligible applicant.

(9)Where a repayment has been made under this section and it is subsequently found that a declaration made in accordance with subsection (4) –

(a)was untrue in any material particular that would have resulted in a repayment, or part of a repayment, allowed by this section not being made, and

(b)was made knowing same to be untrue or in reckless disregard as to whether or not it was true,

83DB.

Repayment of stamp duty in respect of certain residential units

(1)In this section –

‘Act of 1991’ means the Child Care Act 1991;

‘Act of 1992’ means the Housing (Miscellaneous Provisions) Act 1992;

‘Act of 2007’ means the Health Act 2007;

‘Act of 2009’ means the Housing (Miscellaneous Provisions) Act 2009;

‘Act of 2021’ means the Affordable Housing Act 2021;

‘approved housing body’ means a body approved of or standing approved of, under, or for the purposes of, section 6 of the Act of 1992;

‘children’s residential centre’ has the same meaning as it has in Part VIII of the Act of 1991;

‘cost rental dwelling’ has the same meaning as it has in Part 3 of the Act of 2021;

‘designated centre’ has the same meaning as it has in the Act of 2007;

‘electronic means’ has the same meaning as it has in section 917EA of the Taxes Consolidation Act 1997;

‘housing authority’ has the same meaning as it has in the Act of 1992;

‘qualifying date’, in relation to a relevant residential unit, means the date on which the unit becomes a qualifying relevant residential unit;

‘qualifying lease’ means a lease, for a term of not less than 10 years, in respect of a relevant residential unit entered into with a housing authority or an approved housing body for the purpose of the provision of social housing support;

‘qualifying relevant residential unit’ means a relevant residential unit in respect of which a condition specified in subsection (3), (4), (5) or (6) is satisfied;

‘relevant instrument’ means an instrument executed on or after 20 May 2021 that has been stamped in accordance with –

(a)paragraph (1)(b) of the heading in Schedule 1 titled ‘CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance’, or

(b)paragraph (3)(a)(i)(II) of the heading in Schedule 1 titled ‘LEASE’,

where the instrument was chargeable, in respect of the whole or part of the consideration under the instrument, to stamp duty at a rate of per cent;

‘relevant residential unit’ has the same meaning as it has in section 31E;

‘social housing support’ has the same meaning as it has in the Act of 2009.

(2)In this section, a reference to acquisition shall include a reference to acquisition by way of a conveyance, transfer, lease, instrument, contract or agreement referred to in section 31E(2).

(3)The condition specified in this subsection is that, in the 24-month period commencing on the day after the date a relevant instrument effecting the acquisition of a relevant residential unit is executed, a person enters into a qualifying lease in respect of the relevant residential unit.

(4)The condition specified in this subsection is that, in the 6-month period commencing on the day after the date a relevant instrument effecting the acquisition of a relevant residential unit is executed, the relevant residential unit is designated as a cost rental dwelling under Part 3 of the Act of 2021.

(5)The condition specified in this subsection is that, in the 18-month period commencing on the day after the date a relevant instrument effecting the acquisition of a relevant residential unit is executed, the relevant residential unit is registered as a designated centre under Part 8 of the Act of 2007.

(6)The condition specified in this subsection is that, in the 18-month period commencing on the day after the date a relevant instrument effecting the acquisition of a relevant residential unit is executed, the relevant residential unit is registered as a children’s residential centre under Part VIII of the Act of 1991.

(7)Where a condition specified in subsection (3), (4), (5) or (6) is satisfied, stamp duty paid on a relevant instrument effecting the acquisition of the relevant residential unit concerned may be repaid in accordance with the provisions of this section.

(8)The amount of stamp duty to be repaid in relation to a relevant instrument and a qualifying relevant residential unit shall be determined by the formula –

where –

A – B

A is the amount of stamp duty paid on the relevant instrument that was attributable to the qualifying relevant residential unit, and

B is the amount of stamp duty, attributable to the qualifying relevant residential unit, that would have been chargeable on the execution of the relevant instrument if the qualifying relevant residential unit had not been a relevant residential unit.

(9)A claim for a repayment under this section shall –

(a)be made by an accountable person,

(b)without prejudice to paragraph (d), be made in a form and manner specified by the Commissioners,

(c)include a declaration, in such form as the Commissioners specify, stating that a condition specified in subsection (3), (4), (5) or (6), as the case may be, has been satisfied,

(e)not be made before the qualifying date concerned.

(10)Subject to the other provisions of this section and section 159A, a repayment of stamp duty under this section shall –

(a)be made by the Commissioners pursuant to a claim made in accordance with subsection (9),

(b)not carry interest, and

(c)not be made pursuant to a claim made after the expiry of 4 years after the qualifying date concerned.

(11)Where, in relation to a claim for repayment under this section, the Commissioners are of the opinion that the requirements of the section have not been met, they shall decide to refuse the claim and shall notify the claimant in writing of the decision and the reasons for it.

(12)An accountable person aggrieved by a decision to refuse a claim for repayment may appeal to the Appeal Commissioners against the decision in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notification of the decision.

(13)An accountable person shall be liable to pay to the Commissioners some or all of the stamp duty that had been repaid to the accountable person under subsection (10) (and that stamp duty to which the foregoing liability attaches is referred to in this section as a ‘clawback’) –

(a)in a case in which the stamp duty was repaid pursuant to a claim made on the basis that the condition specified in subsection (3) was satisfied, where the lease concerned is terminated before the expiry of 10 years after the qualifying date,

(b)in a case in which the stamp duty was repaid pursuant to a claim made on the basis that the condition specified in subsection (5) was satisfied, where the relevant residential unit concerned is registered as a designated centre under Part 8 of the Act of 2007 for a period of less than 10 years after the qualifying date, or

(c)in a case in which the stamp duty was repaid pursuant to a claim made on the basis that the condition specified in subsection (6) was satisfied, where the relevant residential unit concerned is registered as a children’s residential centre under Part VIII of the Act of 1991 for a period of less than 10 years after the qualifying date.

(14)The amount of a clawback shall be determined by the formula –

A x [(10 – Y) /10]

where –

A is the amount of stamp duty repaid that was attributable to the qualifying relevant residential unit,

Y is the number of years (including a part of a year) that have expired, after the qualifying date, on the date on which, as the case may be –

(a)the lease referred to in subsection (3) is terminated,

(b)the relevant residential unit ceases to be registered as a designated centre under Part 8 of the Act of 2007, or

(c)the relevant residential unit ceases to be registered as a children’s residential centre under Part VIII of the Act of 1991.

(15)Interest shall be payable on the clawback calculated in accordance with section 159D from the date on which the repayment was made to the date of payment of the clawback to the Commissioners.

(16)Where an accountable person fails to pay the clawback, the Commissioners may make an assessment of the amount of the stamp duty concerned as if the failure to pay were a failure to deliver a return under section 20(2).

(17)Where there is more than one accountable person in relation to an instrument and a clawback, they shall be liable jointly and severally whether or not an assessment is made.

(18)Where a repayment has been made under this section and it is subsequently found that a declaration made in accordance with subsection (9) –

(a)was untrue in any material particular that would have resulted in a repayment, or part of a repayment, allowed by this section not being made, and

(b)was made knowing same to be untrue or in reckless disregard as to whether or not it was true,

(19)Where a person is liable to pay, in relation to a qualifying relevant residential unit, a clawback under subsection (13) and a penalty under subsection (18), the total liability of the person under those subsections shall be limited to the greater of the clawback under subsection (13) and the penalty under subsection (18).

(20)For the purposes of this section –

(a)section 128A shall apply as if the period of 6 years referred to in subsection (4) of that section commenced on the qualifying date concerned, and

(b)the records referred to in section 128A shall include, in relation to the qualifying relevant residential unit concerned –

(i)in a case in which the stamp duty was repaid pursuant to a claim made on the basis that the condition specified in subsection (4) was satisfied, the cost rental designation (within the meaning of Part 3 of the Act of 2021),

(ii)in a case in which the stamp duty was repaid pursuant to a claim made on the basis that the condition specified in subsection (5) was satisfied, certificates of registration issued under section 50(3) of the Act of 2007, or

(iii)in a case in which the stamp duty was repaid pursuant to a claim made on the basis that the condition specified in subsection (6), the notifications, if any, issued under section 61(6)(b) of the Act of 1991.

(21)Notwithstanding any enactment or rule of law, the Commissioners may, by notice in writing, request –

(a)the Minister for Housing, Local Government and Heritage,

(b)the Minister for Health, or

(c)the Minister for Children, Equality, Disability, Integration and Youth,

to provide them with such information as is in the possession or control of the Minister concerned as the Commissioners may reasonably require for the purposes of verifying –

(i)in the case of the Minister for Housing, Local Government and Heritage, in respect of a claim for repayment made on the basis that the condition specified in subsection (3) was satisfied –

(I)the execution of the lease referred to in subsection (3), or

(II)the termination of the lease referred to in that subsection,

(ii)in the case of the Minister for Health, in respect of a claim for repayment made on the basis that the condition specified in subsection (5) was satisfied, whether the relevant residential unit is, or was, registered as a designated centre under Part 8 of the Act of 2007, and

(iii)in the case of the Minister for Children, Equality, Disability, Integration and Youth, in respect of a claim for repayment made on the basis that the condition specified in subsection (6) was satisfied, whether the relevant residential unit is, or was, registered as a children’s residential centre under Part VIII of the Act of 1991.

(22)Where the Commissioners make a request under subsection (21), the Minister concerned shall provide such information as may be specified in the notice within the period specified in the notice which period, in any case, shall not be less than 30 days.

(23)Taxpayer information within the meaning of section 851A(1) of the Taxes Consolidation Act 1997 may be disclosed by a Revenue officer to the Minister concerned for the purposes of enabling the Minister to comply with a request made under subsection (21).

83E.

Repayment of stamp duty where certain residential units leased.

Repealed from 1 June 2023
(1)In this section –

‘Act of 1992’ means the Housing (Miscellaneous Provisions) Act 1992;

‘approved housing body’ means a body approved of or standing approved of, under, or for the purposes of, section 6 of the Act of 1992;

‘housing authority’ has the same meaning as it has in the Act of 1992;

‘Minister’ means the Minister for Housing, Local Government and Heritage;

‘qualifying date’ means the date on which a qualifying lease is executed;

‘qualifying relevant residential unit’ has the meaning assigned to it by subsection (3);

‘relevant instrument’ means an instrument executed on or after 20 May 2021 that has been stamped in accordance with –

(b)paragraph (3)(a)(i)(II) of the heading in Schedule 1 titled ‘LEASE’,

where the instrument was chargeable, in respect of the whole or part of the consideration under the instrument, to stamp duty at a rate of 10 per cent;

‘relevant residential unit’ has the same meaning as it has in section 31E;

‘social housing support’ has the same meaning as it has in the Housing (Miscellaneous Provisions) Act 2009.

(2)In this section, a reference to acquisition shall include a reference to acquisition by way of a conveyance, transfer, lease, instrument, contract or agreement referred to in section 31E(2).

(3)This subsection applies where a person enters into a qualifying lease after the date of execution of a relevant instrument effecting the acquisition of the relevant residential unit leased under the qualifying lease, but not later than 24 months after that date (and such a relevant residential unit leased within that period is referred to in this section as a ‘qualifying relevant residential unit’).

(4)Where subsection (3) applies, subject to the other provisions of this section, stamp duty paid on a relevant instrument may be repaid in accordance with this section.

(5)The amount of stamp duty to be repaid, in relation to a relevant instrument and a qualifying relevant residential unit shall be determined by the formula –

A – B

where –

A is the amount of stamp duty paid on the relevant instrument, that was attributable to the qualifying relevant residential unit, and

(6)A claim for a repayment under this section shall –

(a)be made by an accountable person,

(b)without prejudice to paragraph (d), be made in a form and manner specified by the Commissioners,

(c)include a declaration, in such form as the Commissioners specify, stating that subsection (3) applies,

(e)not be made until such time as a qualifying lease has been executed.

(7)Subject to the other provisions of this section, a repayment of stamp duty under this section shall –

(a)be made by the Commissioners pursuant to a claim made in accordance with subsection (6),

(b)not carry interest, and

(c)not be made pursuant to a claim made after the expiry of 4 years after the qualifying date.

(8)Where the Commissioners are of the opinion that the requirements of this section have not been met in relation to a claim for repayment, they shall decide to refuse the claim and shall notify the claimant in writing of the decision and the reasons for it.

(9)An accountable person aggrieved by a decision to refuse a claim for repayment, may appeal to the Appeal Commissioners against the decision in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notification of the decision.

(10)Where-

(a)subsection (3) applies in respect of a qualifying lease of a qualifying relevant residential unit,

(b)a repayment of stamp duty has been made to an accountable person in respect of the qualifying relevant residential unit in accordance with this section by virtue of subsection (3) so applying, and

(c)the qualifying lease is terminated before the expiry of 10 years after the qualifying date,

the accountable person shall be liable to pay to the Commissioners some or all of the stamp duty that had been repaid under subsection (7) to the accountable person (and that stamp duty to which the foregoing liability attaches is referred to in this section as a ‘clawback’).

(11)The amount of a clawback shall be determined by the formula –

A x [(10 – Y)/10]

where –

A is the amount of stamp duty repaid that was attributable to the qualifying relevant residential unit,

Y is the number of years (including a part of a year) that have expired, after the qualifying date, on the date on which the qualifying lease is terminated.

(12)Interest shall be payable on the clawback calculated in accordance with section 159D from the date on which the repayment was made to the date of payment of the clawback to the Commissioners.

(13)Where an accountable person fails to pay the clawback, the Commissioners may make an assessment of the amount of the stamp duty concerned as if the failure to pay were a failure to deliver a return under section 20(2).

(14)Where there is more than one accountable person in relation to an instrument and a clawback, they shall be liable jointly and severally whether or not an assessment is made.

(15)For the purposes of this section, section 128A shall apply as if the period of 6 years referred to in subsection (4) of that section commenced on the qualifying date.

(16)Where a repayment has been made under this section and it is subsequently found that a declaration made in accordance with subsection (6) –

(a)was untrue in any material particular that would have resulted in a repayment, or part of a repayment, allowed by this section not being made, and

(b)was made knowing same to be untrue or in reckless disregard as to whether or not it was true,

(17)Where a person is liable to pay, in relation to a qualifying relevant residential unit, a clawback under subsection (10) and a penalty under subsection (16), the total liability of the person under those subsections shall be limited to the greater of the clawback under subsection (10) and the penalty under subsection (16).

(18)Notwithstanding any enactment or rule of law, the Commissioners may, by notice in writing, request the Minister to provide them with such information as is in the possession or control of the Minister as the Commissioners may reasonably require for the purposes of verifying –

(a)the execution of a qualifying lease, or

(b)the termination of a qualifying lease within the period of 10 years immediately following the qualifying date.

(19)Where the Commissioners make a request under subsection (18), the Minister shall provide such information as may be specified in the notice within the period specified in the notice which period, in any case, shall not be less than 30 days.

(20)Taxpayer information within the meaning of section 851A(1) of the Taxes Consolidation Act 1997 may be disclosed by a Revenue officer to the Minister for the purposes of enabling the Minister to comply with a request made under subsection (18).

83F.

Repayment of stamp duty on cost rental dwellings.

Repealed from 1 June 2023
(1)In this section –

‘Act of 2021’ means the Affordable Housing Act 2021;

‘cost rental dwelling’ has the same meaning as it has in Part 3 of the Act of 2021;

‘qualifying date’, in relation to a relevant residential unit, means the date on which the unit becomes a qualifying relevant residential unit;

‘qualifying relevant residential unit’ has the meaning assigned to it by subsection (3);

‘relevant instrument’ means an instrument executed on or after 20 May 2021 that has been stamped in accordance with –

(b)paragraph (3)(a)(i)(II) of the heading in Schedule 1 titled ‘LEASE’,

where the instrument was chargeable, in respect of the whole or part of the consideration under the instrument, to stamp duty at a rate of 10 per cent;

‘relevant residential unit’ has the same meaning as it has in section 31E.

(2)In this section, a reference to acquisition shall include a reference to acquisition by way of a conveyance, transfer, lease, instrument, contract or agreement referred to in section 31E(2).

(3)This subsection applies where, in the 6-month period commencing on the day after the date a relevant instrument effecting the acquisition of a relevant residential unit is executed, the relevant residential unit is designated as a cost rental dwelling under Part 3 of the Act of 2021 (and such a relevant residential unit designated within that period is referred to in this section as a ‘qualifying relevant residential unit’).

(4)Where subsection (3) applies, stamp duty paid on a relevant instrument may be repaid in accordance with this section.

(5)The amount of stamp duty to be repaid, in relation to a relevant instrument and a qualifying relevant residential unit, shall be determined by the formula –

A – B

where –

A is the amount of stamp duty paid on the relevant instrument, that was attributable to the qualifying relevant residential unit, and

(6)A claim for a repayment under this section shall –

(a)be made by an accountable person,

(b)without prejudice to paragraph (d), be made in a form and manner specified by the Commissioners,

(c)include a declaration, in such form as the Commissioners specify, stating that subsection (3) applies,

(e)not be made before the qualifying date concerned.

(7)Subject to the other provisions of this section, a repayment of stamp duty under this section shall –

(a)be made by the Commissioners pursuant to a claim made in accordance with subsection (6),

(b)not carry interest, and

(c)not be made pursuant to a claim made after the expiry of 4 years after the qualifying date concerned.

(8)Where, in relation to a claim for repayment, the Commissioners are of the opinion that the requirements of this section have not been met, they shall decide to refuse the claim and shall notify the claimant in writing of the decision and the reasons for it.

(10)For the purposes of this section –

(a)section 128A shall apply as if the period of 6 years referred to in subsection (4) of that section commenced on the qualifying date concerned, and

(b)the records referred to in section 128A shall include, in relation to the qualifying relevant residential unit concerned, a copy of the cost rental designation (within the meaning of Part 3 of the Act of 2021).

(11)Where a repayment has been made under this section and it is subsequently found that a declaration made in accordance with subsection (6) –

(a)was untrue in any material particular that would have resulted in a repayment, or part of a repayment, allowed by this section not being made, and

(b)was made knowing same to be untrue or in reckless disregard as to whether or not it was true,

Special Residential

STAMP DUTIES CONSOLIDATION ACT

Conveyances on Sale (ss. 29-48)

Conveyance on sale combined with building agreement for dwellinghouse or apartment.

Stamp duty on certain acquisitions of residential property.

As to sale of an annuity or right not before in existence.

Conveyance or transfer in contemplation of sale.

Aggregation of transactions.

Principal instrument, how to be ascertained.

Stamp duty and value-added tax.

Exchange of houses.

Repayment of stamp duty where land used for residential development.

Repayment of stamp duty under affordable dwelling purchase arrangements

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