Revenue eBrief No. 086/22

08 April 2022

Stamp Duty Manual – Schedule 1: Stamp Duties on Instruments – updated

Stamp Duty Manual Schedule1 – Stamp Duties on Instruments has been updated to include a new Paragraph 2.4.1.1 “Certain acquisitions of residential property”, which refers to the higher 10% rate of stamp duty that is applied on certain acquisitions of residential property in accordance with section 31E of the Stamp Duties Consolidation Act 1999.