Revenue eBrief No. 031/23 – Stamp Duty Manual – Section 81D relief on certain leases of farmland

Revenue eBrief No.031/23

15 February 2023

Stamp Duty Manual – “Section 81D relief on certain leases of farmland” – Updated

Section 81D of the Stamp Duties Consolidation Act (SDCA) 1999 provides for relief from stamp duty (subject to State aid rules) in respect of certain leases of farmland executed (signed, sealed or both) on or after 1 July 2018.

In order to qualify for the relief, a farmer must either hold a relevant agricultural qualification or spend a specified amount of time farming.

Finance Act 2022 inserted a new section 654A in the Taxes Consolidation Act (TCA) 1997, which streamlines how agricultural qualifications are listed and updated for the purposes of various tax relief schemes, including relief on certain leases of farmland.

Section 81D – Tax and Duty Manual has been updated to reflect this change.

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