Revenue eBrief No. 046/23 – Stamp Duty Manual – Section 83F: Repayment of Stamp Duty for Cost Rental Dwellings – Updated


Revenue eBrief No.046/23

06 March 2023

Stamp Duty Manual – Section 83F: Repayment of Stamp Duty for Cost Rental Dwellings – Updated

Stamp Duty Manual – Section 83F: Repayment of Stamp Duty for Cost Rental Dwellings has been updated to include detailed step-by-step guidance of how to make a repayment claim using the eRepayments system, which can be accessed through ROS or myAccount.

Section 83F was introduced by section 14 of the Finance (Covid-19 and Miscellaneous Provisions) Act 2022.  It provides for a repayment scheme in relation to stamp duty paid at the rate of 10% on the acquisition of residential property (in accordance with section 31E SDCA 1999), where the property is designated as a cost rental dwelling by the Minister for Housing, Local Government and Heritage under Part 3 of the Affordable Housing Act 2021 within 6 months of acquisition.

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