In place since 2017, this is the scheme where a part of the stamp duty paid on the acquisition of non-residential land is refunded where the land is subsequently developed for residential purposes. The scheme was previously extended by two years in Budget 2021 and now has been extended from the 31st December 2022 to the 31st December 2025
When you develop housing units on non-residential land, you may qualify for a refund of some of the Stamp Duty Paid.
The maximum amount of refund available to claim is:
Section 83D of the Stamp Duties Consolidation Act, 1999 provides for this refund scheme.
In the case of a single dwelling unit, you cannot claim a refund for the curtilage which exceeds 0.4047 hectares (1 acre). The curtilage is the area around the house such as gardens, paths and driveways.
For information on how to claim please visit: Revenue
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