Revenue eBrief No. 107/22 – Stamp Duty Tax and Duty Manual "Section 81D: Leases of Farmland" updated
Revenue eBrief No. 107/22 10 May 2022 Stamp Duty Tax and Duty Manual “Section 81D: Leases of Farmland” updated Section 81D of the Stamp Duties Consolidation Act 1999 provides for relief from stamp duty on leases of farmland. The relief, which is intended to encourage more productive use of farmland, constitutes an EU State aid. It […]
