Quick answer
- An exemption removes the charge for a qualifying instrument; a relief reduces or removes duty after its conditions are met.
- Most exemptions and reliefs are claimed when the Stamp Duty return is filed, although some exempt instruments need no return.
- Property inherited under a will or intestacy is normally outside Stamp Duty, while a lifetime gift normally uses market value.
- Continuing conditions matter: breaking them can trigger a clawback of the saved duty plus interest.
Estimate Irish stamp duty
Use the Stamp Duty Calculator to estimate residential property stamp duty as part of your home-buying budget.
On this page
Exemption, relief, repayment and refund
| Term | What it usually means | Planning point |
|---|---|---|
| Exemption | A qualifying instrument is not charged | Some exemptions are claimed on a return; others need no return |
| Relief | The ordinary duty is reduced or removed | Conditions, evidence and continuing use can apply |
| Repayment or refund | Duty is paid first and some or all is claimed back later | Deadlines and post-purchase events must be satisfied |
| Clawback | Relief or repayment is recovered by Revenue | The saved duty and interest can become payable |
A calculator can estimate the ordinary charge, but it cannot verify legal relationships, use of the property, State Aid limits, court orders, development milestones or continuing conditions.
Common routes and misconceptions
| Situation | General position to investigate |
|---|---|
| Transfer between spouses or civil partners | Revenue provides an exemption, subject to exclusions such as a third party or sub-sale |
| Transfer following divorce or dissolution | A qualifying court order can support an exemption |
| Property inherited under a will or intestacy | Normally no Stamp Duty on the inherited entitlement |
| Lifetime gift | Normally charged on market value unless an exemption or relief applies |
| First-time buyer purchase | No general first-time-buyer Stamp Duty exemption |
| Family farm transfer | Consanguinity or Young Trained Farmer Relief may apply |
| Land developed for housing | A residential development repayment may apply after strict conditions are met |
Gifts and inheritances
A lifetime gift and an inheritance are treated differently. Revenue states that a gift of Irish property is chargeable where an instrument transfers it, generally using market value. All parties to a gift instrument can be accountable persons, even if the recipient is expected to fund the duty.
Property inherited under a will or on intestacy is normally not subject to Stamp Duty and no return is filed for the inherited entitlement. If beneficiaries rearrange the estate so one person receives more than their entitlement, Stamp Duty can apply to “the more” or to an amount paid to obtain it.
Capital Acquisitions Tax can still apply to gifts and inheritances even where Stamp Duty does not. The exemptions, thresholds and reliefs are different.
How an exemption or relief is claimed
- Identify the instrument: establish what written document creates the Stamp Duty charge.
- Check conditions at execution: Revenue generally requires entitlement when the instrument is signed, sealed or both.
- Collect evidence: retain relationship, valuation, qualification, use, lease, court-order or development records.
- File the return: most exemptions and reliefs are selected on the Stamp Duty return.
- Keep monitoring: satisfy any ownership, farming, leasing, development or other continuing conditions.
Revenue allows certain farm reliefs to be claimed within four years of execution, but that is not a general four-year claim period for every exemption or repayment.
Repayments after duty has been paid
Some schemes require the ordinary duty to be paid first. The Residential Development Stamp Duty Repayment Scheme is one example: qualifying non-residential land is acquired at 7.5%, construction and land-use conditions are met, and a partial repayment is then claimed. The claim can depend on commencement timing, the portion of land used, residential tests and records.
A repayment is not the same as changing the calculator rate at purchase. Budget the gross amount unless the solicitor confirms how and when a valid repayment will be made.
Worked repayment: pay first, claim the eligible portion
Assume non-residential land costs €400,000, the Stamp Duty return is filed and the full 7.5% duty is paid. For this illustration, assume all acquired land is eligible for a section 83D residential-development repayment and every commencement, development and claim condition is met.
| Cash-flow step | Calculation | Amount |
|---|---|---|
| Initial duty paid | €400,000 × 7.5% | €30,000 |
| Possible qualifying repayment | €30,000 × 11/15 | €22,000 |
| Duty retained after that repayment | €30,000 − €22,000 | €8,000 |
The €8,000 is 2% of the assumed land cost after repayment; it is not a 2% purchase rate or an automatic refund. Revenue’s formula for duty paid at 7.5% is duty paid × eligible proportion of the acquired land × 11/15. If only 60% is eligible, the same €30,000 payment would give a €13,200 repayment and €16,800 retained duty. Actual qualifying area must be established under the scheme, not chosen to produce a desired refund.
For a single house, Revenue limits the claim to its footprint and qualifying curtilage up to 0.4047 hectares (one acre); multi-unit developments have a separate 75% test. Current guidance requires commencement within 30 months of acquisition (36 months for a qualifying large-scale residential development) and by 31 December 2030. The claim window is four years from the building-control authority’s acknowledgement of the commencement notice. Completion and other continuing conditions can trigger clawback.
Check Revenue’s eligible-area formula, repayment conditions and eRepayments claim documents. Budget the upfront €30,000; a valid later claim depends on the actual facts and evidence.
Clawbacks and records
Where a relief requires conditions to continue for several years, a sale, change of use, failure to farm, early lease termination or other breach can trigger a clawback. Revenue says the amount is usually the duty that would have been paid without the relief, together with interest.
- Keep the executed instrument and Stamp Duty return.
- Keep the valuation and apportionment evidence.
- Keep proof of relationship, qualifications and tax registration.
- Keep leases, business plans, Teagasc certificates and development notices where relevant.
- Ask for advice before selling, leasing or changing use during a qualifying period.
Frequently asked questions
Who is exempt from Stamp Duty in Ireland?
There is no single exempt group. The result depends on the instrument and conditions. Examples include qualifying transfers between spouses or civil partners and property inherited under a will or intestacy.
Do you pay Stamp Duty on inherited property in Ireland?
Normally no Stamp Duty is charged on property inherited under a will or intestacy. Duty can arise if a beneficiary receives more than their specific entitlement or pays to acquire an additional share.
Can Stamp Duty be refunded after payment?
Yes, defined repayment schemes exist, including for qualifying residential development. A refund is not automatic: the statutory activity, timing, land-use, return and evidence conditions must be met.
Sources & references
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