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Residential Development Stamp Duty Refund Scheme

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:

  • Eleven-fifteenths if you paid stamp duty at a rate of 7.5%
  • Two-thirds if you paid Stamp Duty at the rate of 6%.

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.

Conditions for the refund

  • You must file a Stamp Duty return and pay Stamp Duty at the non-residential rate on the transfer
  • You must have a received stamp certificate
  • You must commence building within 30 months of the date of the transfer of the land to you
  • You must develop the required portion of land for residential purposes
  • You can make your claim after you commence building work
  • You must make your claim electronically

For information on how to claim please visit: Revenue   

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