by Michelle McLouglin | Jul 30, 2018 | Stamp-Duty, Taxation, Uncategorized
The new section 81D of the Stamp Duties Consolidation Act announced in 2014 has finally commenced. The exemption applies to a lease of land to a farmer exclusively for farming use. It provides for a full exemption from stamp duty provided certain conditions are...
by Michelle McLouglin | Oct 25, 2017 | Stamp-Duty, Taxation, Uncategorized
The increase in stamp duty on non-residential property covers transfers of property and also leases of non-residential property. This means that for instruments executed on or after 11 October 2017 the stamp duty is payable at a rate of 6%. A Financial Resolution...
by Michelle McLouglin | Jun 26, 2015 | Stamp-Duty, Taxation, Uncategorized
Residential Property Up to €1,000,000 1% Excess over €1,000,000 2% Non Residential Property – 2% flat rate Stamp Duty that applies on mixed residential and non residential property Where a transaction includes both residential and non...
by Michelle McLouglin | Aug 5, 2014 | Stamp-Duty, Taxation, Uncategorized
Residential Property Consideration (or market value) Up to €1,000,000 1% Excess over €1,000,000 2% Non Residential Property 2% of consideration (or market value) Mixed residential and non residential property Where a transaction includes both residential and non...
by Michelle McLouglin | Mar 20, 2013 | Stamp-Duty, Taxation, Uncategorized
Residential Property Up to €1,000,000 1% Excess over €1,000,000 2% Non Residential Property 2% Mixed residential and non residential property Where a transaction includes both residential and non residential property, the consideration must be apportioned between...
