Revenue eBrief No.078/23

22 March 2023

Stamp Duty Manual – Section 80: Reconstructions or Amalgamations of Companies

A new Stamp Duty Manual – Part 7: Section 80 – Reconstructions or amalgamations of companies – has been published.

Section 80 of the Stamp Duties Consolidation Act 1999 provides for a stamp duty relief on the transfer of certain property where a company undertakes a scheme of reconstruction or amalgamation or undertakes a merger under the Companies Act 2014. This manual provides comprehensive guidance on the operation of the relief and incorporates previously issued guidance.