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Version status: Amended
Version date: 2 December 2021 - onwards
Version 3 of 3

58. Stamp duty on certain acquisitions of residential property

This format of the bill is taken from the text of stage 1 published on 21 October 2021 by Dáil Éireann

The Principal Act is amended -

(a) in section 31E -

(i) by the substitution of the following subsection for subsection (4):

"(4) In this section, a reference to acquisition shall include a reference to -

(a) acquisition by way of a conveyance, transfer, lease, instrument, contract or agreement referred to in subsection (2), and

(b) acquisition by way of a change in the person or persons having direct or indirect control by virtue of a conveyance or transfer on sale of stocks, marketable securities, units or interests referred to in subsection (9).",

(ii) by the insertion of the following subsection after subsection (8):

"(8A) For the purposes of subsection (8)(b), a person shall not be regarded as entering into a housing authority lease on the same day as the residential unit concerned is acquired by the person where the residential unit was subject to a housing authority lease immediately prior to that day.",