Dillon

Tel: 01 8259154
Email: dillonauctioneers@eircom.net

Stamp duty rates

 

Stamp duty on residential property
Reduction in rate for transfers of residential property to 1% on properties valued up to €1 million,
with 2% applying to amounts over €1 million, in respect of instruments executed on or after 8 December 2010;

Abolition of various reliefs and exemptions, in respect of instruments executed on or after 8 December 2010, as follows:

First time buyer relief

Exemption for new houses under 125 sq m in size

Relief on new houses over 125 sq m in size

Consanguinity relief for residential property transfers

Exemption for residential property transfers valued under €127,000

Site to child relief