Revenue eBrief No. 211/23 – Stamp Duty Manual – "Section 83DA: Repayment of Stamp Duty under Affordable Dwelling Purchase Arrangements" – updated


Revenue eBrief No. 211/23

09 October 2023

Stamp Duty Manual – “Section 83DA: Repayment of Stamp Duty under Affordable Dwelling Purchase Arrangements” – updated

Section 83DA of the Stamp Duties Consolidation Act (SDCA) 1999 was introduced by the Finance Act 2022 and came into effect on 1 June 2023. It provides for a full repayment of stamp duty where a residential property is sold for the purposes of an affordable dwelling purchase arrangement under the Affordable Housing Act 2021, within 12 months of its acquisition. A repayment under Section 83DA will apply irrespective of the residential rate of Stamp Duty paid on the property which is currently 1% or 2% on individual purchases and 10% on multiple purchases under Section 31E of the SDCA 1999.

Stamp Duty Manual – Section 83DA: Repayment of Stamp Duty under Affordable Dwelling Purchase Arrangements has been updated to include detailed step-by-step guidance on how to make a repayment claim using Revenue’s eRepayments system, which can be accessed through ROS or myAccount.

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