Further update on Budget 2018 Stamp Duty

18/12/2017 09:42:32

Revenue has issued further information on the Stamp Duty transition arrangements.

This update includes the procedure for obtaining a refund of 4% where 6% Stamp Duty has been paid.

Residential and non-residential land and buildings

The Law Society will notify practitioners when Revenue issues the criteria for obtaining the stamp certificate (where the 2% rate is paid). The criteria is not expected until the Finance Bill becomes law.

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This article originally appeared in the December 2017 Law Society eZine. For more information, and to subscribe, see eNewsletters.