Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance Act 2020
- LAW OF CAPITAL ACQUISITIONS TAX
- TABLE OF CASES
- TABLE OF STATUTORY REFERENCES
- DESTINATION TABLE
- LIST OF ABBREVIATIONS
- CURRENT LEGISLATION
- (a) CAPITAL ACQUISITIONS TAX CONSOLIDATION ACT 2003
- PART 5 (31-44) Provisions Relating to Gifts and Inheritances
- Section 31 Distributions from discretionary trusts
- Section 32 Dealings with future interests
- Section 33 Release of limited interests, etc
- Section 34 Settlement of an interest not in possession
- Section 35 Enlargement of interests
- Section 36 Dispositions involving powers of appointment
- Section 37 Cesser of liabilities
- Section 38 Disposition enlarging value of property
- Section 39 Gift subject to power of revocation
- Section 40 Free use of property, free loans, etc
- Section 41 When interest in assurance policy becomes interest in possession
- Section 42 Provisions to apply where section 98 of Succession Act 1965 has effect
- Section 43 Disposition by or to a company
- Section 44 Arrangements reducing value of company shares
- PART 6 (45-50) Returns and Assessments
- Section 45 Accountable persons
- Section 45A Obligation to retain certain records
- Section 45AA Liability of certain persons in respect of non-resident beneficiaries
- Section 46 Delivery of returns
- Section 46A Expression of doubt
- Section 47 Signing of returns, etc.
- Section 48 Affidavits and accounts
- Section 48A Information about a deceased person’s property
- Section 49 Assessment of tax
- Section 50 Computation of tax
- PART 7 (51-65) Payment and Recovery of Tax, Interest and Penalties
- Section 51 Payment of tax and interest on tax
- Section 52 Set-off of gift tax paid in respect of an inheritance
- Section 53 Surcharge for undervaluation of property
- Section 53A Surcharge for late returns
- Section 54 Payment of tax by instalments
- Section 55 Payment of tax on certain assets by instalments
- Section 56 Payment of inheritance tax by transfer of securities
- Section 57 Overpayment of tax
- Section 58 Penalties
- Section 59 Postponement, remission and compounding of tax
- Section 60 Tax to be a charge
- Section 61 Receipts and certificates
- Section 62 Certificate relating to registration of title based on possession
- Section 63 Recovery of tax and penalties
- Section 64 Application of certain income tax provisions in relation to the collection and recovery of capital acquisitions tax, etc.
- Section 65 Evidence in proceedings for recovery of tax
- PART 9 (69-88A) Exemptions
- Section 69 Exemption of small gifts
- Section 70 Exemption for spouses (gifts)
- Section 71 Exemption for spouses (inheritances)
- Section 72 Relief in respect of certain policies of insurance
- Section 73 Relief in respect of certain policies of insurance relating to tax payable on gifts
- Section 74 Exemption of certain policies of assurance
- Section 75 Exemption of specified collective investment undertakings
- Section 76 Provisions relating to charities, etc.
- Section 77 Exemption of heritage property
- Section 78 Heritage property of companies
- Section 79 Exemption of certain inheritances taken by parents
- Section 80 Payments relating to retirement, etc.
- Section 81 Exemption of certain securities
- Section 82 Exemption of certain receipts
- Section 83 Exemption where disposition was made by the donee or successor
- Section 84 Exemption relating to qualifying expenses of incapacitated persons
- Section 85 Exemption relating to retirement benefits
- Section 86 Exemption relating to certain dwellings
- Section 87 Exemption of certain benefits
- Section 88 Exemption of certain transfers from capital acquisitions tax following the dissolution of a marriage or civil partnership
- Section 88A Certain transfers by qualified cohabitants
- PART 10 (89-107) Reliefs
- CHAPTER 2 Business Relief
- Section 90 Interpretation (Chapter 2)
- Section 91 Application (Chapter 2)
- Section 92 Business relief
- Section 93 Relevant business property
- Section 94 Minimum period of ownership
- Section 95 Replacements
- Section 96 Succession
- Section 97 Successive benefits
- Section 98 Value of business
- Section 99 Value of certain shares and securities
- Section 100 Exclusion of value of excepted assets
- Section 101 Withdrawal of relief
- Section 102 Avoidance of double relief
- PART 11 (108-117) Miscellaneous
- Section 108 Certificates for probate
- Section 109 Payment of money standing in names of 2 or more persons
- Section 110 Court to provide for payment of tax
- Section 111 Liability to tax in respect of certain sales and mortgages
- Section 112 References in deeds and wills, etc. to death duties
- Section 113 Tax, in relation to certain legislation
- Section 114 Delivery, service and evidence of notices and forms, etc.
- Section 115 Extension of certain Acts
- Section 116 Regulations
- Section 117 Care and management
- (b) EXTRACTS FROM TAXES CONSOLIDATION ACT, 1997 AS AMENDED UP TO FINANCE ACT 2019
- Section 7 Application to certain taxing statutes of Age of Majority Act, 1985
- Section 8 Construction of certain taxing statutes in accordance with Status of Children Act, 1987
- Section 176 Purchase of unquoted shares by issuing company or its subsidiary
- Section 189A Special trusts for permanently incapacitated individuals
- Section 205A Magdalen Laundry Payments
- Section 431 Certain companies with quoted shares not to be close companies
- Section 466 Dependent relative tax credit
- Section 730GB Capital acquisitions tax: set-off
- Section 811 Transactions to avoid liability to tax
- Section 811A Transactions to avoid liability to tax: surcharge, interest and protective notification
- Section 811C Transactions to avoid liability to tax
- Section 817D Interpretation and general (Chapter 3)
- Section 817E Duties of promoter
- Section 817F Duty of person where promoter is outside the State
- Section 817G Duty of person where there is no promoter
- Section 817H Duty of person where legal professional privilege claimed
- Section 817I Pre-disclosure enquiry
- Section 817J Legal professional privilege
- Section 817K Supplemental information
- Section 817L Duty of marketer to disclose
- Section 817M Duty of promoter to provide client list
- Section 817N Supplemental matters
- Section 817O Penalties
- Section 817P Appeal Commissioners
- Section 817Q Regulations (Chapter 3)
- Section 817R Nomination of Revenue Officers
- Section 817S Payment notices
- Section 817T Payment notices and scheme participants
- Section 818 Interpretation (Part 34)
- Section 819 Residence
- Section 820 Ordinary residence
- Section 822 Split year residence
- Section 824 Appeals
- Section 825 Residence treatment of donors of gifts to the State
- Section 851A Confidentiality of taxpayer information
- Section 858 Evidence of authorisation
- Section 859 Anonymity of authorised officers in relation to certain matters
- Section 865B No offset where repayment prohibited
- Section 872 Use of information relating to other taxes and duties
- Section 874A Prescribing of forms, etc
- Section 886 Obligation to keep certain records
- Section 887 Use of electronic data processing
- Section 896A Returns in relation to settlements and trusts
- Section 900 Power to call for production of books, information, etc
- Section 901 Application to High Court: production of books, information, etc.
- Section 902 Information to be furnished by third party: request of an authorised officer
- Section 902A Application to High Court: information from third party
- Section 904K Power of inspection: notices of attachment
- Section 905 Inspection of documents and records
- Section 906 Authorised officers and Garda Síochána
- Section 906A Information to be furnished by financial institutions
- Section 907 Application to Appeal Commissioners: information from financial institutions
- Section 907A Application to Appeal Commissioners: information from third party
- Section 908 Application to High Court seeking order requiring information: financial institutions
- Section 908A Revenue offence: power to obtain information from financial institutions
- Section 908B Application to High Court seeking order requiring information: associated institutions
- Section 908C Search warrants
- Section 908D Order to produce evidential material
- Section 908E Order to produce documents or provide information
- Section 908F Privileged legal material
- Section 910 Power to obtain information from a Minister of the Government or public body
- Section 912 Computer documents and records
- Section 912A Information for tax authorities in other territories
- Section 917D Interpretation (Chapter 6)
- Section 917E Application
- Section 917EA Mandatory electronic filing and payment of tax
- Section 917F Electronic transmission of returns
- Section 917G Approved persons
- Section 917H Approved transmissions
- Section 917J Acknowledgement of electronic transmissions
- Section 917K Hard copies
- Section 917L Exercise of powers
- Section 917M Proceedings
- Section 917N Miscellaneous
- Section 928 Transmission to Collector-General of particulars of sums to be collected
- Section 949A Interpretation
- Section 949B Delegation of acts and functions of the Revenue Commissioners
- Section 949C Electronic means
- Section 949D Persons acting under authority
- Section 949E Directions
- Section 949F Joining of additional parties to appeal
- Section 949G Withdrawal and dismissal of appeals
- Section 949H Flexible proceedings
- Section 949I Notice of appeal
- Section 949J Valid appeal and references in this Part to acceptance of an appeal
- Section 949K Notification of appeal to Revenue Commissioners
- Section 949L Objection by Revenue Commissioners
- Section 949M Acceptance of an appeal
- Section 949N Refusal to accept an appeal
- Section 949O Late appeals
- Section 949P Effect of enforcement action for collection of tax
- Section 949Q Statement of case
- Section 949R Exchange of statement of case
- Section 949S Outline of arguments
- Section 949T Case management conference
- Section 949U Adjudication without a hearing
- Section 949V Settlement of appeal by agreement
- Section 949W Staying proceedings
- Section 949X Time and place for hearing
- Section 949Y Public hearings
- Section 949Z Exclusion from hearings
- Section 949AA Parties’ attendance at hearings
- Section 949AB Parties’ representatives
- Section 949AC Evidence
- Section 949AD Oath
- Section 949AE Summoning and examination of witnesses
- Section 949AF Oral determinations
- Section 949AG Appeal Commissioners to have regard to same matters as Revenue Commissioners
- Section 949AH Mode of proceeding if appeal adjudicated on by way of a hearing
- Section 949AI Incomplete information
- Section 949AJ Determinations and their notification
- Section 949AK Determinations in relation to assessments
- Section 949AL Determinations other than in relation to assessments
- Section 949AM Revenue Commissioners to give effect to determinations
- Section 949AN Appeals raising common or related issues
- Section 949AO Publication of determinations
- Section 949AP Appealing against determinations
- Section 949AQ Case stated for High Court
- Section 949AR Determinations of High Court
- Section 949AS Appeal to Court of Appeal
- Section 949AT Revenue Commissioners to give effect to decisions of High Court, Court of Appeal and Supreme Court
- Section 949AU Summoning and examination of witnesses
- Section 949AV Dismissal of an appeal
- Section 951 Obligation to make a return
- Section 960A Interpretation
- Section 960B Discharge of Collector-General's functions
- Section 960C Tax to be due and payable to Revenue Commissioners
- Section 960D Tax to be debt due to Minister for Finance
- Section 960E Collection of tax, issue of demands, etc.
- Section 960EA Payment of tax by relevant payment methods
- Section 960F Moneys received for capital acquisitions tax and stamp duties and not appropriated to be recoverable
- Section 960G Duty of taxpayer to identify liability against which payment to be set, etc.
- Section 960H Offset between taxes
- Section 960I Recovery of tax by way of civil proceedings
- Section 960J Evidential and procedural rules
- Section 960K Judgments for recovery of tax
- Section 960L Recovery by sheriff or county registrar
- Section 960M Taking by Collector-General of proceedings in bankruptcy
- Section 960N Continuance of pending proceedings and evidence in proceedings
- Section 960R Power to require statement of affairs, security, etc.
- Section 980 Deduction from consideration on disposal of certain assets
- Section 1002 Deduction from payments due to defaulters of amounts due in relation to tax
- Section 1003 Payment of tax by means of donation of heritage items
- Section 1003A Payment of tax by means of donation of heritage property to an Irish heritage trust
- Section 1006 Poundage and certain other fees due to sheriffs or county registrars
- Section 1006A Offset between taxes
- Section 1077A Interpretation (Chapter 3A)
- Section 1077B Penalty notifications and determinations
- Section 1077C Recovery of penalties
- Section 1077D Proceedings against executor, administrator or estate
- Section 1077E Penalty for deliberately or carelessly making incorrect returns, etc.
- Section 1078 Revenue offences
- Section 1078A Concealing facts disclosed by documents
- Section 1078B Presumptions
- Section 1078C Provision of information to juries
- Section 1079 Duties of relevant person in relation to certain revenue offences
- Section 1084 Surcharge for late returns
- Section 1086 Publication of names of tax defaulters
- Section 1089 Status of interest on certain unpaid taxes and duties
- Section 1093 Disclosure of information to Ombudsman
- Section 1094 Tax clearances in relation to certain licences
- Section 1096B Evidence of computer stored records in court proceedings etc.
- OTHER RELEVANT LEGISLATION
- (a) ACTS
- PROVISIONAL COLLECTION OF TAXES ACT, 1927
- Section 1 Definition
- Section 2 Certain resolutions to have statutory effect
- Section 3 Application of general taxing enactments
- Section 4 Duration of statutory effect of resolution
- Section 4A Effect of dissolution of Dáil Éireann
- Section 5 Repayment of certain payments and deductions
- Section 6 Certain payments and deductions deemed to be legal
- Section 7 Repeal
- Section 8 Short title
- INTERPRETATION ACT 2005
- Section 1 Short title and commencement
- Section 2 Interpretation
- Section 3 Repeals and savings
- Section 4 Application
- Section 5 Construing ambiguous or obscure provisions, etc
- Section 6 Construing provisions in changing circumstances
- Section 7 Supplemental provision to sections 5 and 6
- Section 8 Reading provisions together as one and summary proceedings for offences
- Section 9 References in enactments to Parts, etc.
- Section 10 Enactment always speaking
- Section 11 References in enactments to examples
- Section 12 Deviation from form
- Section 13 Judicial notice
- Section 14 Citation and references to amended enactments
- Section 15 Date of passing of Acts of Oireachtas
- Section 16 Commencement
- Section 17 Exercise of statutory powers before commencement of Act
- Section 18 General rules of construction
- Section 19 Construction of statutory instruments
- Section 20 Interpretation provisions
- Section 21 Interpretation of words and expressions in Schedule
- Section 22 Powers under enactments
- Section 23 Duties under enactments
- Section 24 Rules of court
- Section 25 Service by post
- Section 26 Repeals and substitutions
- Section 27 Effect of repeal of enactment
- SCHEDULE
- Part 1 Interpretation of Particular Words and Expressions
- Part 2
- (b) RULES, REGULATIONS AND ORDERS
- THE LANDS VALUES (REFEREE)(IRELAND) RULES, 1911
- Rule 1 Short Title
- Rule 2 Interpretation
- Rule 4 Withdrawal of appeal
- Rule 5 Time for notice of appeal
- Rule 6 Extension of time for giving notice by appellant
- Rule 8 Consideration of appeal by referee
- Rule 9 Appellant limited to grounds of appeal
- Rule 10 Decision of referee
- Rule 12 Appearance of third parties
- Rule 13 Alteration of valuation, &c., by Commissioners
- Rule 15 Informalities not necessarily to invalidate proceedings
- Schedule I Finance (1909–10) Act, 1910
- Schedule II Finance (1909–10) Act, 1910
- Schedule III Finance (1909–10) Act, 1910
- S. I. No. 91 of 1961 Property Values (Arbitrations and Appeals) Rules, 1961
- S. I. No. 279 of 1978 Double Taxation Relief (Taxes on Estates of Deceased Persons and Inheritances and on Gifts) (United Kingdom) Order, 1978
- S. I. No. 28 of 1987 Capital Acquisitions Tax (Heritage Houses and Gardens) Regulations, 1987
- S. I. No. 443 of 2003 Taxes (Electronic Transmission of Capital Acquisitions Tax Returns) (Specified Provisions and Appointed Day) Order 2003
- S. I. No. 282 of 2010 Capital Acquisitions Tax Consolidation Act 2003 (Section 46(2B)) (Appointed Day) Order 2010
- S. I. No. 28 of 2010 Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019 (Part 15) (Commencement) Order 2020
- S.I. No. 341/2020 Capital Acquisitions Tax (Electronic Probate) Regulations 2020
- S.I. No. 723/2020 Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020 (Parts 8, 9, 10 and 11) (Commencement) Order 2020
- LAW OF STAMP DUTY
- TABLE OF CASES
- TABLE OF STATUTORY REFERENCES
- DESTINATION TABLE
- LIST OF ABBREVIATIONS
- PROVISIONAL COLLECTION OF TAXES ACT 1927
- Section 1 Definition
- Section 2 Certain resolutions to have statutory effect
- Section 3 Application of general taxing enactments
- Section 4 Duration of statutory effect of resolution
- Section 4A Effect of dissolution of Dáil Éireann
- Section 5 Repayment of certain payments and deductions
- Section 6 Certain payments and deductions deemed to be legal
- Section 7 Repeal
- Section 8 Short title
- INTERPRETATION ACT 2005
- PART 2 MISCELLANEOUS RULES
- 5 Construing ambiguous or obscure provisions, etc
- 6 Construing provisions in changing circumstances
- 7 Supplemental provision to sections 5 and 6
- 8 Reading provisions together as one and summary proceedings for offences
- 9 References in enactments to Parts, etc
- 10 Enactment always speaking
- 11 References in enactments to examples
- 12 Deviation from form
- WAIVER OF CERTAIN TAX, INTEREST AND PENALTIES ACT, 1993
- Section 1 Interpretation
- Section 2 Waiver of certain tax and related interest and penalties
- Section 3 Waiver of certain interest and penalties in respect of certain tax
- Section 4 Non-application of sections 2(5) and 3(4)
- Section 5 Enquiries or action by inspection or other officers
- Section 6 Demands or other requests for payment
- Section 7 Confidentiality
- Section 8 Remittances
- Section 9 Penalty for failure to comply with section 2(3)(a) or 3(6)(b)
- Section 10 Amendment of section 512 (mitigation and application of fines and penalties) of Income Tax Act, 1967
- Section 11 Penalty for false statement made to obtain allowance
- Section 12 Amendment of Schedule 15 to Income Tax Act, 1967
- Section 13 Furnishing of certain information of financial institutions
- Section 14 Care and management
- Section 15 Short title, construction and collective citation
- Schedule Section 7
- STAMP DUTIES CONSOLIDATION ACT, 1999
- Part 2 (2-17A) CHARGING AND STAMPING OF INSTRUMENTS
- Section 2 Charging of, liability for, and recovery of stamp duty
- Section 3 Variation of certain rates of duty by order
- Section 4 How duties are to be paid
- Section 5 Agreement as to payment of stamp duty on instruments
- Section 6 How instruments are to be written and stamped
- Section 7 Instruments to be separately charged with duty in certain cases
- Section 8 Facts and circumstances affecting duty to be set forth in instruments, etc
- Section 8A Penalties: returns
- Section 8B Penalties: failure to deliver returns
- Section 8C Expression of doubt
- Section 9 Mode of calculating ad valorem duty in certain cases
- Section 10 Adhesive stamps
- Section 11 Denoting stamps
- Section 12 Particulars delivered stamps
- Section 13 Duplicates and counterparts
- Section 14 Penalty on stamping instruments after execution
- Section 14A Late filing of return
- Section 15 Surcharges for undervaluation in case of voluntary dispositions inter vivos
- Section 16 Surcharges to apply when apportionment is not just and reasonable
- Section 17 Furnishing of an incorrect certificate
- Section 17A E-stamping regulations
- Part 5 (22-67) PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS
- Section 22 Bills and notes purporting to be drawn outside the State
- Section 23 Restriction on stamping after execution
- Section 24 One bill only of a set need be stamped
- Section 25 Denotion of duty by adhesive stamps
- Section 26 Certain bills issued by local authorities to be chargeable as promissory notes
- Section 27 Stamping of certain foreign bills of exchange
- Section 28 Notes promising the payment of sum of money out of a particular fund, etc
- Section 29 Conveyance on sale combined with building agreement for dwellinghouse or apartment
- Section 30 Voluntary dispositions inter vivos chargeable as conveyances or transfers on sale
- Section 31 Certain contracts to be chargeable as conveyances on sale
- Section 31A Resting in contract
- Section 31B Licence agreements
- Section 31C Shares deriving value from immovable property situated in the State
- Section 31D Cancellation schemes of arrangement
- Section 31E Stamp duty on certain acquisitions of residential property
- Section 32 As to sale of an annuity or right not before in existence
- Section 33 Conveyance or transfer in contemplation of sale
- Section 34 Agreements in connection with, or in contemplation of, sale
- Section 35 Deeds of enlargement
- Section 36 Certain contracts for sale of leasehold interests to be chargeable as conveyances on sale
- Section 37 Exchanges
- Section 38 Partitions or divisions
- Section 39 Decree or order for foreclosure, etc., and stamp duty
- Section 40 Calculation of ad valorem duty on stock and securities
- Section 41 How conveyance in consideration of debt, etc., to be charged
- Section 42 Charging of consideration consisting of periodical payments
- Section 43 Further consideration in respect of substantial improvements not chargeable
- Section 44 Procedure to apply where consideration, etc., cannot be ascertained
- Section 45 Directions as to apportionment of consideration
- Section 45A Aggregation of transactions
- Section 46 Directions as to sub-sales
- Section 47 Principal instrument, how to be ascertained
- Section 48 Stamp duty and value-added tax.
- Section 49 Certain transfers, etc., not sales or mortgages, deemed to be conveyances
- Section 50 Agreements for not more than 35 years charged as leases
- Section 50A Agreements for more than 35 years charged as leases.
- Section 51 Leases how to be charged in respect of produce, etc
- Section 52 Charging of duty on leases, etc
- Section 53 Lease combined with building agreement for dwellinghouse or apartment
- Section 54 Leases deemed to operate as voluntary dispositions inter vivos
- Section 55 Procedure to apply where consideration, etc., cannot be ascertained
- Section 56 Stamp duty and value-added tax
- Section 57 Charging of duty on mortgages, etc.
- Section 58 Security for future advances, how to be charged.
- Section 59 Penalty for policy of insurance not duly stamped
- Section 60 Short-term life insurance policies
- Section 61 Location of insurance risk for stamp duty purposes
- Section 62 Limitation of stamp duty on certain instruments relating to 2 or more distinct matters
- Section 63 Letters of renunciation.
- Section 64 Instruments passing by delivery in pursuance of usage
- Section 65 Penalty for issuing share warrant not duly stamped
- Section 66 Penalty for issuing stock certificate not duly stamped, etc
- Section 67 Surrender and merger of leasehold interests.
- Part 6 (68-78) SPECIAL PROVISIONS RELATING TO UNCERTIFICATED SECURITIES
- Section 68 Interpretation (Part 6)
- Section 69 Operator-instruction deemed to be an instrument of conveyance or transfer
- Section 70 Rate of duty.
- Section 71 Application and adaptation of other Parts of this Act.
- Section 72 Collection and payment of duty
- Section 73 Exemptions
- Section 74 Exemption for market makers
- Section 75 Relief for intermediaries
- Section 75A Relief for clearing houses
- Section 76 Obligations of system-members.
- Section 77 Overpayment of duty
- Section 78 Regulations
- Section 78A Regulations
- Section 78B Transfer of interest in securities through relevant system
- Section 78C Relief for intermediaries and clearing houses
- Section 78D Duty charged
- Section 78E Payment of duty
- Section 78F Assessments and appeals
- Section 78G Overpayment and repayment of duty
- Section 78H Obligations and penalties
- Section 78I American depositary receipts
- Section 78J Migration of securities
- Part 7 (79-113) EXEMPTIONS AND RELIEFS FROM STAMP DUTY
- Section 79 Conveyances and transfers of property between certain bodies corporate
- Section 80 Reconstructions or amalgamations of companies.
- Section 80A Demutualisation of assurance companies
- Section 81 Young trained farmers.
- Section 81A Further relief from stamp duty in respect of transfers to young trained farmers
- Section 81AA Transfers to young trained farmers
- Section 81B Farm consolidation relief
- Section 81C Further farm consolidation relief
- Section 81D Relief for certain leases of farmland
- Section 82 Charities
- Section 82A Approved bodies
- Section 82B Approved sports bodies
- Section 82C Pension schemes and charities
- Section 83 Instruments given by means of security to company by subsidiary
- Section 83A Transfer of site to child
- Section 83B Certain family farm transfers
- Section 83C Exchange of houses
- Section 83D Repayment of stamp duty where land used for residential development
- Section 84 Repayment of stamp duty on certain transfers of shares
- Section 85 Certain loan capital and securities
- Section 85A Certain investment certificates
- Section 86 Certain loan stock
- Section 86A Enterprise Securities Market
- Section 87 Stock borrowing
- Section 87A Stock Repo
- Section 87B Merger of companies
- Section 88 Certain stocks and marketable securities
- Section 88A Reorganisation of undertakings for collective investment
- Section 88B Funds: reorganization
- Section 88C Reconstructions or amalgamations of certain common contractual funds
- Section 88D Reconstructions or amalgamations of certain investment undertakings
- Section 88E Transfer of assets within unit trusts
- Section 88F Reconstruction or amalgamation of offshore funds
- Section 88G Amalgamation of unit trusts
- Section 89 Foreign Government securities
- Section 90 Certain financial services instruments
- Section 90A Greenhouse gas emissions allowance
- Section 91 New dwellinghouses and apartments with floor area certificate
- Section 91A New dwellinghouses and apartments with floor area compliance certificate
- Section 92 New dwellinghouses and apartments with no floor area certificate
- Section 92A Residential property owner occupier relief
- Section 92B Residential property first time purchaser relief.
- Section 92C Residential property investor relief.
- Section 93 Houses acquired from industrial and provident societies
- Section 93A Approved voluntary body
- Section 94 Purchase of land from Land Commission
- Section 95 Commercial woodlands
- Section 96 Transfers between spouses
- Section 97 Certain transfers following the dissolution of a marriage
- Section 97A Certain transfers by cohabitants
- Section 98 Foreign immovable property
- Section 99 Dublin Docklands Development Authority
- Section 99A Courts Service
- Section 99B Sport Ireland
- Section 99C Harbours Act 2015
- Section 100 Temple Bar Properties Limited
- Section 101 Intellectual property
- Section 101A Single farm payment entitlement
- Section 102 The Alfred Beit Foundation
- Section 103 Shared ownership leases
- Section 104 Licences and leases granted under Petroleum and Other Minerals Development Act, 1960, etc
- Section 105 Securitisation agreements
- Section 106 Housing Finance Agency
- Section 106A National Building Agency Limited
- Section 106B Housing authorities and Affordable Homes Partnership
- Section 106C Grangegorman Development Agency
- Section 106D National Concert Hall
- Section 107 Certain mortgages of stock
- Section 108 National Treasury Management Agency, etc
- Section 108A National Development Finance Agency, etc
- Section 108AA
- Section 108B National Asset Management Agency
- Section 108C Ireland Strategic Investment Fund
- Section 109 Certain instruments made in anticipation of a formal insurance policy
- Section 110 Certain health insurance contracts
- Section 110A Certain insurance contracts
- Section 111 Oireachtas funds
- Section 112 Certificates of indebtedness, etc
- Section 113 Miscellaneous instruments
- Part 8 COMPANIES CAPITAL DUTY
- Section 114 Interpretation (Part 8)
- Section 115 Restriction of application (Part 8)
- Section 116 Charge of stamp duty
- Section 117 Statement to be charged with stamp duty
- Section 118 Amount on which stamp duty chargeable
- Section 119 Reconstructions or amalgamations of capital companies
- Section 120 Exemption for certain companies
- Section 120A Relief in respect of certain payments of stamp duty
- Section 121 Appeals in certain cases
- Section 122 Recovery of stamp duty and furnishing of information
- Part 9 (123-126B) LEVIES
- Section 123 Cash cards
- Section 123A Debit cards
- Section 123B Cash, combined and debit cards
- Section 123C Preliminary duty: cash, combined and debit cards
- Section 124 Credit cards and charge cards
- Section 124A Preliminary duty: credit and charge cards
- Section 124B Certain premiums of life assurance
- Section 125 Certain premiums of insurance
- Section 125A Levy on authorised insurers
- Section 125B Levy on pension schemes etc
- Section 126 Certain statements of interest
- Section 126A Levy on certain financial institutions
- Section 126AA Further levy on certain financial institutions
- Section 126B Assessment of duty charged on statements
- Part 10 (127-134A) ENFORCEMENT
- Section 127 Terms on which instruments not duly stamped may be received in evidence
- Section 128 Rolls, books, etc., to be open to inspection
- Section 128A Obligation to retain records
- Section 128B Power of inspection
- Section 129 Penalty for enrolling, etc., instrument not duly stamped, etc
- Section 130 Assignment of policy of life insurance to be stamped before payment of money assured
- Section 131 Conditions and agreements as to stamp duty void
- Section 132 Application of section 962 of Taxes Consolidation Act, 1997
- Section 133 Application of certain provisions relating to penalties under Taxes Consolidation Act, 1997
- Section 134 Evidence in proceedings for recovery of stamp duty, etc
- Section 134A Penalties
- Part 11 (135-159D) MANAGEMENT PROVISIONS
- Section 135 Interpretation (Part 11)
- Section 136 Application (Part 11)
- Section 137 Stamp duties under care and management of the Commissioners
- Section 137A Information exchange with Property Registration Authority
- Section 137B Information exchange with Property Services Regulatory Authority
- Section 137C Provision of information to Commissioner of Valuation
- Section 138 Moneys received for duty and not appropriated to be recoverable in High Court
- Section 139 Certain offences in relation to dies and stamps provided by the Commissioners to be offences
- Section 140 Proceedings for detection of forged dies, etc
- Section 141 Proceedings for detection of stamps stolen or obtained fraudulently
- Section 142 Licensed person in possession of forged stamps to be presumed guilty until contrary is shown
- Section 143 Mode of proceeding when stamps are seized
- Section 144 Defacement of adhesive stamps
- Section 145 Penalty for frauds in relation to duties
- Section 146 Power to grant licences to deal in stamps
- Section 147 Penalty for unauthorised dealing in stamps, etc
- Section 148 Provisions as to determination of a licence
- Section 149 Penalty for hawking stamps
- Section 150 Discount
- Section 151 Allowance for spoiled stamps
- Section 152 Allowance for misused stamps
- Section 153 Allowance, how to be made
- Section 154 Stamps not wanted may be repurchased by the Commissioners
- Section 155 Allowance for lost instruments
- Section 156 Discontinuance of dies
- Section 157 Declarations, affidavits and oaths, how to be made
- Section 158 Mode of granting licences
- Section 158A Delegation
- Section 159 Recovery of penalties, etc
- Section 159A Time limits for claiming a repayment of stamp duty
- Section 159B Interest on repayments of stamp duty
- Section 159C Time limits for making enquiries etc. and assessments by the Commissioners
- Section 159D Calculation of interest on unpaid duty and other amounts
- Schedule 1 Stamp duties on instruments
- Schedule 2 Qualifications for applying for relief from stamp duty in respect of transfers to young trained farmers
- Schedule 2A Qualifications for applying for relief from stamp duty in respect of transfers to young trained farmers
- Schedule 2B Qualifications for applying for relief from stamp duty in respect of transfers to young trained farmers
- Schedule 3 Enactments repealed or revoked
- Schedule 4 Consequential amendments
- FINANCE ACT, 2000
- Part 4 STAMP DUTIES
- 125. Interpretation (Part 4)
- 126. Amendment of Section 81 (relief from stamp duty in respect of transfers to young trained farmers) of Principal Act
- 127. Amendment of Section 86 (exemption from stamp duty in respect of certain loan stock) of Principal Act
- 128. Amendment of section 87 (stock borrowing) of Principal Act
- 129. Stock Repo
- 130. Reorganisation of undertakings for collective investment
- 131. Amendment of section 97 (certain transfers following the dissolution of a marriage) of Principal Act
- 132. Relief in respect of certain payments of stamp duty
- 133. Amendment of Schedule 1 to Principal Act
- FINANCE ACT, 2001
- Part 5 STAMP DUTIES
- 201. Interpretation (Part 5)
- 202. Amendment of section 58 (security for future advances, how to be charged) of Principal Act
- 203. Repeal of section 60 (short-term life insurance policies) of Principal Act
- 204. Amendment of section 79 (conveyances and transfers of property between certain bodies corporate) of Principal Act
- 205. Dublin Docklands Development Authority
- 206. Transfer of site to child
- 207. Amendment of section 86 (certain loan stock) of Principal Act
- 208. Rent-a-room, etc
- 209. Amendment of Chapter 2 of Part 7 of Principal Act
- 210. Approved voluntary body
- 211. National Building Agency Limited
- 212. Certain policies of insurance
- 213. Amendment of Schedule 1 to Principal Act
- 214. Amendment of section 2 (commencement (Part 1)) of Finance (No. 2) Act, 2000
- FINANCE ACT, 2003
- Part 4 STAMP DUTIES
- 132. Interpretation (Part 4)
- 133. Amendment of section 1 (interpretation) of Principal Act
- 134. Amendment of section 36 (certain contracts for sale of leasehold interest to be chargeable as conveyances on sale) of Principal Act
- 135. Amendment of section 69 (operator-instruction deemed to be an instrument of conveyance or transfer) or Principal Act
- 136. Amendment of section 79 (conveyances and transfers of property between certain bodies corporate) of Principal Act
- 137. Amendment of section 81 (relief from stamp duty in respect of transfers to young trained farmers) of Principal Act
- 138. Foreign Government securities
- 139. Exemption of National Development Finance Agency, etc. from stamp duty
- 140. Amendment of Part 9 (levies) of Principal Act
- 141. Levy on certain financial institutions
- 142. Amendment of Part 11 (management provisions) of the Principal Act
- 143. Amendment of Schedule 1 to Principal Act
- FINANCE ACT, 2004
- Part 4 STAMP DUTIES
- 66. Interpretation (Part 4)
- 67. Amendment of section 73 (exemptions) of Principal Act
- 68. Amendment of section 80 (reconstructions or amalgamations of companies) of Principal Act
- 69. Amendment of section 81 (young trained farmers) of Principal Act
- 70. Further relief from stamp duty in respect of transfers to young trained farmers
- 71. Amendment of section 91 (new dwellinghouses and apartments with floor area certificate) of Principal Act
- 72. New dwellinghouses and apartments with floor area compliance certificate
- 73. Amendment of section 92 (new dwellinghouses and apartments with no floor area certificate) of Principal Act
- 74. Intellectual property
- 75. Amendment of section 125 (certain premiums of insurance) of Principal Act
- FINANCE ACT, 2005
- Part 4 STAMP DUTIES
- 114. Interpretation (Part 4)
- 115. Amendment of section 8 (facts and circumstances affecting duty to be set forth in instruments, etc.) of Principal Act
- 116. Amendment of section 40 (calculation of ad valorem duty on stock and securities) of Principal Act
- 117. Aggregation of transactions
- 118. Amendment of section 76 (obligations of system-members) of Principal Act
- 119. Amendment of section 81 (young trained farmers) of Principal Act
- 120. Amendment of section 81A (further relief from stamp duty in respect of transfers to young trained farmers) of Principal Act
- 121. Farm consolidation relief
- 122. Amendment of section 87 (stock borrowing) of Principal Act
- 123. Amendment of section 87A (stock repo) of Principal Act
- 124. Amendment of section 88 (certain stocks and marketable securities) of Principal Act
- 125. Amendment of section 90 (certain financial services instruments) of Principal Act
- 126. Amendment of section 92B (residential property first time purchaser relief) of Principal Act
- 127. Amendment of section 117 (statement to be charged with stamp duty) of Principal Act
- 128. Amendment of Part 9 (levies) of Principal Act
- 129. Amendment of section 159C (time limits for making enquiries, etc. and assessments by the Commissioners) of Principal Act
- FINANCE ACT, 2006
- Part 4 STAMP DUTIES
- 102. Interpretation (Part 4)
- 103. Amendment of section 1 (interpretation) of Principal Act
- 104. Demutualisation of assurance companies
- 105. Amendment of section 81A (further relief from stamp duty in respect of transfers to young trained farmers) of Principal Act
- 106. Approved bodies
- 107. Reconstructions or amalgamations of certain funds
- 108. Courts Service
- 109. Single farm payment entitlement
- 110. Amendment of Part 8 (companies capital duty) of Principal Act
- 111. Amendment of section 123B (cash, combined and debit cards) of Principal Act
- FINANCE ACT, 2007
- PART 4 STAMP DUTIES
- 99. Interpretation (Part 4)
- 100. Mortgages
- 101. Simplification measures
- 102 Amendment of section 81A (further relief from stamp duty in respect of transfers to young trained farmers) of Principal Act
- 103. Transfers to young trained farmers and qualifications
- 104. Further farm consolidation relief
- 105. Approved sports bodies
- 106. Amendment of section 83A (transfer of site to child) of Principal Act
- 107. Certain family farm transfers
- 108. Amendment of section 92B (residential property first time purchaser relief) of Principal Act
- 109. Amendment of Part 6 (special provisions relating to uncertificated securities) of Principal Act
- 110. Land: special provisions
- 111. Amendment of section 159A (time limits for claiming a repayment of stamp duty) of Principal Act
- FINANCE ACT, 2008
- Part 4 STAMP DUTIES
- 110. Interpretation (Part 4)
- 111. Electronic stamping of instruments
- 112. Amendment of section 5 (agreement as to payment of stamp duty on instruments) of Principal Act
- 113. Amendment of section 45A (aggregation of transactions) of Principal Act
- 114. Amendment of section 75 (relief for intermediaries) of Principal Act
- 115. Amendment of section 79 (conveyances and transfers of property between certain bodies corporate) of Principal Act
- 116. Amendment of section 80 (reconstructions or amalgamations of companies) of Principal Act
- 117. Amendment of section 83A (transfer of site to child) of Principal Act
- 118. Amendment of section 85 (certain loan capital and securities) of Principal Act
- 119. Reconstructions or amalgamations of certain investment undertakings
- 120. Greenhouse gas emissions allowance
- 121. Housing authorities and Affordable Homes Partnership
- 122. Owner-occupier reliefs: amendment of Chapter 2 (other instruments) of Part 7 of Principal Act
- 123. Amendment of Part 9 (levies) of Principal Act
- 124. Assessment of duty charged on statements
- 125. Amendment of Schedule 1 to Principal Act
- FINANCE (NO. 2) ACT, 2008
- PART 4 STAMP DUTIES
- 78. Interpretation (Part 4)
- 79. Electronic stamping of instruments: further matters
- 80. Amendment of section 5 (agreement as to payment of stamp duty on instruments) of Principal Act
- 81. Amendment of section 14 (penalty on stamping instruments after execution) of Principal Act
- 82. Land: special provisions
- 83. Amendment of section 34 (agreements in connection with, or in contemplation of, sale) of Principal Act
- 84. Amendment of section 81AA (transfers to young trained farmers) of Principal Act
- 85. Amendment of section 81C (further farm consolidation relief) of Principal Act
- 86. Amendment of Part 9 (levies) of Principal Act
- 87. Amendment of Schedule 1 to Principal Act
- FINANCE ACT 2010
- PART 5 STAMP DUTIES
- 134. Interpretation (Part 5)
- 135. Information exchange with Property Registration Authority
- 136. Conveyance in consideration of debt
- 137. Certain investment certificates
- 138. Funds: reorganization
- 139. Levy on certain life insurance premiums
- 140. Levy on authorised insurers
- 141. Amendment of Schedule 2B (qualifications for applying for relief from stamp duty in respect of transfers to young trained farmers) to Principal Act
- FINANCE ACT 2012
- PART 4 STAMP DUTIES
- 96. Interpretation (Part 4)
- 97. Reduction of duty chargeable on non-residential property
- 98. Relief for clearing houses
- 99. Merger of companies
- 100. Amendment of provisions relating to the international financial services industry
- 101. Carbon offsets
- 102. Amendment of section 101 (intellectual property) of Principal Act
- 103. Grangegorman Development Agency
- 104. Amendment of section 123B (cash, combined and debit cards) of Principal Act
- 105. Levies on certain institutions
- 106. Amendment of Schedule 2B (qualifications for applying for relief from stamp duty in respect of transfers to young trained farmers) to Principal Act
- 107. Modernisation of stamping of instruments: introduction of self-assessment and consequential changes, etc.
- FINANCE ACT 2013
- PART 4 STAMP DUTIES
- 76. Interpretation (Part 4)
- 77. Amendments relating to self-assessment provisions
- 78. Land: special provisions
- 79. Amendment of section 81AA (transfers to young trained farmers) of Principal Act
- 80. Amendment of section 85 (certain loan capital and securities) of Principal Act
- 81. Amendment of section 88 (certain stocks and marketable securities) and section 90 (certain financial services instruments) of Principal Act
- 82. Amendment of section 123B (cash, combined and debit cards) of Principal Act
- 83. Amendment of section 125A (levy on authorised insurers) of Principal Act
- FINANCE (NO. 2) ACT 2013
- PART 4 STAMP DUTIES
- 68. Interpretation (Part 4)
- 69. Amendment of section 81AA (transfers to young trained farmers) of and Schedule 2B (qualifications for applying for relief from stamp duty in respect of transfers to young trained farmers) to Principal Act
- 70. Enterprise Securities Market
- 71. Amendment of section 125B of Principal Act (levy on pension schemes)
- 72. Further levy on certain financial institutions
- FINANCE ACT 2014
- PART 4 STAMP DUTIES
- 72. Interpretation (Part 4)
- 73. Accountable persons in relation to stamp duty
- 74. Relief for certain leases of farmland
- 75. Amendment of section 113 of Principal Act (miscellaneous instruments)
- 76. Amendment of section 126B of Principal Act (assessment of duty charged on statements)
- 77. Amendment of Schedule 1 to Principal Act (stamp duties on instruments)
- 78. Amendment of Schedule 2B to Principal Act (qualifications for applying for relief from stamp duty in respect of transfers to young trained farmers)
- Schedule 3 Miscellaneous Technical Amendments in Relation to Tax
- FINANCE ACT 2015
- 61. Interpretation (Part 4)
- 62. Amendment of Schedule 2B to Principal Act (qualifications for applying for relief from stamp duty in respect of transfers to young trained farmers)
- 63. Amendment of section 81AA of Principal Act (transfers to young trained farmers)
- 64. Amendment of section 123B of Principal Act (cash, combined and debit cards)
- 65. Amendment of section 124 of Principal Act (credit cards and change cards)
- 90. Short title, construction and commencement
- FINANCE ACT 2017
- PART 4 STAMP DUTIES
- 59. Interpretation (Part 4)
- 60. Amendment of Schedule 1 to Principal Act (stamp duties on instruments)
- 61. Repayment of stamp duty where land used for residential development
- 62. Shares deriving value from immovable property situated in State
- 63. Miscellaneous stamp duty amendments
- 64. Amendment of section 106B of Principal Act (housing authorities and Affordable Homes Partnership)
- 65. Amendments in relation to certain farming reliefs
- 66. Amendment of section 79 of Principal Act (conveyances and transfers of property between certain bodies corporate)
- 67. Amendment of section 80 of Principal Act (reconstructions or amalgamations of companies)
- 68. Farm consolidation relief
- 88. Short title, construction and commencement
- Schedule 2 Consequential amendments to the Acts (within the meaning of section 82) following the enactment of Companies Act 2014
- FINANCE ACT 2019
- PART 4 STAMP DUTIES
- 56. Interpretation (Part 4)
- 57. Amendment of stamp duty rate on non-residential property
- 58. Amendment of section 124B of Principal Act (certain premiums of life assurance)
- 59. Amendment of section 125 of Principal Act (certain premiums of insurance)
- 60. Amendment of section 126AA of Principal Act (further levy on certain financial institutions)
- 61. Cancellation schemes of arrangement
- FINANCE ACT 2020
- PART 4 STAMP DUTIES
- 47. Interpretation (Part 4)
- 48. Amendment of section 31C of Principal Act (shares deriving value from immovable property situated in the State)
- 49. Amendment of section 81C of Principal Act (further farm consolidation relief)
- 50. Amendment of section 83D of Principal Act (repayment of stamp duty where land used for residential purposes)
- 51. Insurance regulations – stamp duty
- 52. Amendment of section 126AA of Principal Act (further levy on certain financial institutions)
- 53. Amendment of Schedule 1 to Principal Act (stamp duties on instruments)
- 62. Amendments consequential on migration of shares to EU central securities depository
- COMPANIES ACT, 1990 (UNCERTIFICATED SECURITIES) REGULATIONS, 1996
- Chapter II Transferring and Recording Shares and Securities
- 4. Formalities of Transfer of securities
- 5. Transfer in writing
- 6. Participation in respect of shares
- 9. Participation in respect of securities other than shares
- 10. Entries on registers
- 11. Effect of entries on registers
- 12. Rectification of and changes to registers of securities
- 13. Closing of registers
- 14. Attendance and Voting at meetings
- 15. Notice of meetings
- 16. Registration of transfers of securities
- 17. Registration of linked transfers
- 18. Position of a transferee prior to entry on register
- 19. Prohibition on issue of certificates
- 20. Conversion of securities into certificated form
- 21. Endorsements on certificates
- 22. Interests in uncertificated units
- 23. Liabilities of trustees
- 24. Conversion of securities into uncertificated form
- 25. New issues in uncertificated form
- Chapter III Approval and Compliance of Operator
- 26. Application for Approval
- 27. Grant of Approval
- 28. Recognition of operator approved by competent authority
- 29. Delegation of Minister's Functions
- 30. Appeal to Minister
- 31. Withdrawal of Approval
- 32. Withdrawal of Recognition
- 33. Compliance order and directions
- 34. Requests for information from the Operator
- STAMP DUTY (E-STAMPING OF INSTRUMENTS) REGULATIONS 2009
- 1. Citation and commencement.
- 2. Definitions.
- 3. E-stamping system.
- 4. Instruments required to be stamped by the e-stamping system.
- 5. Electronic returns.
- 6. Time by which electronic returns are to be made.
- 7. Electronic transmission of information.
- 8. Payment of stamp duty by electronic means.
- 9. Paper returns.
- 10. Stamp certificates.
- 11. Amended stamp certificates.
- 12. Stamp certificate where instrument stamped prior to the e-stamping system.
- 13. Clawback of relief.
- 14. Lost instruments.
- 15. Record of stamp certificate.
- 16. Delegation.
- SCHEDULE 1
- SCHEDULE 2
- STAMP DUTY (E-STAMPING OF INSTRUMENTS AND SELF-ASSESSMENT) REGULATIONS 2012
- 1. Citation and commencement
- 2. Definitions
- 3. Instruments required to be stamped by the e-stamping system
- 4. Electronic returns
- 5. Time by which electronic returns are to be made
- 6. Electronic transmission of information
- 7. Payment of stamp duty by electronic means
- 8. Exemption from electronic filing
- 9. Right of appeal to Appeal Commissioners
- 10. Paper returns
- 11. Stamp certificates
- 12. Amended stamp certificates
- 13. Clawback of relief
- 14. Record of stamp certificate
- 15. Delegation
- SCHEDULE 1
- SCHEDULE 2
- STAMP DUTY (DESIGNATION OF EXCHANGES AND MARKETS) (NO. 2) REGULATIONS 2014
- FINANCE (NO. 2) ACT 2013 (SECTION 70) (COMMENCEMENT) ORDER 2017
- STAMP DUTY (DESIGNATION OF EXCHANGES AND MARKETS) REGULATIONS 2018
- STAMP DUTY (DESIGNATION OF EXCHANGE AND MARKETS) (NO. 2) REGULATIONS 2018
- STAMP DUTY (DESIGNATION OF EXCHANGES AND MARKETS) (NO. 3) REGULATIONS 2018
- FINANCE ACT 2018 (SECTION 48(1)(A)(VII)) (COMMENCEMENT) ORDER 2018
- STAMP DUTY (DESIGNATION OF EXCHANGES AND MARKETS) REGULATIONS 2019. S.I. No. 158 of 2019
- STAMP DUTY (DESIGNATION OF EXCHANGES AND MARKETS) (No.2) REGULATIONS 2019. S.I. No. 159 of 2019
- STAMP DUTY (DESIGNATION OF EXCHANGES AND MARKETS) (No. 3) REGULATIONS 2019. S.I. No. 160 of 2019
- STAMP DUTY (DESIGNATION OF EXCHANGES AND MARKETS) (No.4) REGULATIONS 2019. S.I. No. 204 of 2019
- STAMP DUTY (DESIGNATION OF EXCHANGES AND MARKETS) (No.5) REGULATIONS 2019. S.I. No. 699 of 2019
- STAMP DUTY (DESIGNATION OF EXCHANGES AND MARKETS) (NO.1) REGULATIONS 2020. S.I. No. 87 of 2020
- STAMP DUTY (DESIGNATION OF EXCHANGES AND MARKETS) (NO.1) REGULATIONS 2021. S.I. No. 72 of 2021
- EUROPEAN UNION DIRECTIVES ON CAPITAL DUTY
- NOTES FOR GUIDANCE TO STAMP DUTIES CONSOLIDATION ACT 1999
- PART 2 CHARGING AND STAMPING OF INSTRUMENTS
- 2 Charging of, liability for, and recovery of stamp duty
- 3 Variation of certain rates of duty by order
- 4 How duties are to be paid
- 5 Agreement as to payment of stamp duty on instruments
- 6 How instruments are to be written and stamped
- 7 Instruments to be separately charged with duty in certain cases
- 8 Facts and circumstances affecting duty to be set forth in instruments, etc
- 8A Penalties: returns
- 8B Penalties: failure to deliver returns
- 8C Expression of doubt
- 9 Mode of calculating ad valorem duty in certain cases
- 10 Adhesive stamps
- 11 Denoting stamps
- 12 Particulars delivered stamps
- 13 Duplicates and counterparts
- 14 Penalty on stamping instruments after execution
- 14A Late filing of return
- 15 Surcharges for undervaluation in case of voluntary dispositions inter vivos
- 16 Surcharges to apply when apportionment is not just and reasonable
- 17 Furnishing of an incorrect certificate
- 17A E-stamping regulations
- PART 5 PROVISIONS APPLICABLE TO PARTICULAR INSTRUMENTS
- CHAPTER 1: Bills of Exchange
- 22 Bills and notes purporting to be drawn outside the State
- 23 Restriction on stamping after execution
- 24 One bill only of a set need be stamped
- 25 Denotion of duty by adhesive stamps
- 26 Certain bills issued by local authorities to be chargeable as promissory notes
- 27 Stamping of certain foreign bills of exchange
- 28 Notes promising the payment of sum of money out of a particular fund, etc
- CHAPTER 2: Conveyances on Sale
- 29 Conveyance on sale combined with building agreement for dwellinghouse or apartment
- 30 Voluntary dispositions inter vivos chargeable as conveyances or transfers on sale
- 31 Certain contracts to be chargeable as conveyances on sale
- 31A Resting in contract
- 31B Licence agreements
- 32 As to sale of an annuity or right not before in existence
- 33 Conveyance or transfer in contemplation of sale
- 34 Agreements in connection with, or in contemplation of, sale
- 35 Deeds of enlargement
- 36 Certain contracts for sale of leasehold interests to be chargeable as conveyances on sale
- 37 Exchanges
- 38 Partitions or divisions
- 39 Decree or order for foreclosure, etc., and stamp duty
- 40 Calculation of ad valorem duty on stock and securities
- 41 How conveyance in consideration of debt, etc., to be charged
- 42 Charging of consideration consisting of periodical payments
- 43 Further consideration in respect of substantial improvements not chargeable
- 44 Procedure to apply where consideration, etc., cannot be ascertained
- 45 Directions as to apportionment of consideration
- 45A Aggregation of transactions
- 46 Directions as to sub-sales
- 47 Principal instrument, how to be ascertained
- 48 Stamp duty and value-added tax
- CHAPTER 4: Leases
- 50 Agreements for not more than 35 years charged as leases
- 50A Agreements for more than 35 years charged as leases
- 51 Leases how to be charged in respect of produce, etc
- 52 Charging of duty on leases, etc
- 53 Lease combined with building agreement for dwellinghouse or apartment
- 54 Leases deemed to operate as voluntary dispositions inter vivos
- 55 Procedure to apply where consideration, etc., cannot be ascertained
- 56 Stamp duty and value-added tax
- PART 6 SPECIAL PROVISIONS RELATING TO UNCERTIFICATED SECURITIES
- 68 Interpretation (Part 6)
- 69 Operator-instruction deemed to be an instrument of conveyance or transfer
- 70 Rate of duty
- 71 Application and adaptation of other Parts of this Act
- 72 Collection and payment of duty
- 73 Exemptions
- 74 Exemption for market makers
- 75 Relief for intermediaries
- 75A Relief for clearing houses
- 76 Obligations of system-members
- 77 Overpayment of duty
- 78 Regulations
- PART 7 EXEMPTIONS AND RELIEFS FROM STAMP DUTY
- CHAPTER 1: Instruments which must be presented to the Commissioners for adjudication in order to obtain exemption or relief
- 79 Conveyances and transfers of property between certain bodies corporate
- 80 Reconstructions or amalgamations of companies
- 80A Demutualisation of assurance companies
- 81 Young trained farmers
- 81A Further relief from stamp duty in respect of transfers to young trained farmers
- 81AA Transfers to young trained farmers
- 81B Farm consolidation relief
- 81C Further farm consolidation relief
- 81D Relief for certain leases of farmland
- 82 Charities
- 82A Approved bodies
- 82B Approved sports bodies
- 82C Pension schemes and charities
- 83 Instruments given by means of security to company by subsidiary
- 83A Transfer of site to child
- 83B Certain family farm transfers
- 83C Exchange of houses
- CHAPTER 2: Other instruments
- 84 Repayment of stamp duty on certain transfers of shares
- 85 Certain loan capital and securities
- 85A Certain investment certificates
- 86 Certain loan stock
- 86A Enterprise Securities Market
- 87 Stock borrowing
- 87A Stock repo
- 87B Merger of companies
- 88 Certain stocks and marketable securities
- 88A Reorganisation of undertakings for collective investment
- 88B Funds: reorganisation
- 88C Reconstructions or amalgamation of certain common contractual funds
- 88D Reconstructions or amalgamations of certain investment undertakings
- 88E Transfer of assets within unit trusts
- 88F Reconstruction or amalgamation of offshore funds
- 88G Amalgamation of unit trusts
- 89 Foreign Government securities
- 90 Certain financial services instruments
- 90A Greenhouse gas emissions allowance
- 91 New dwellinghouses and apartments with floor area certificate
- 91A New dwellinghouses and apartments with floor area compliance certificate
- 92 New dwellinghouses and apartments with no floor area certificate
- 92A Residential property owner occupier relief
- 92B Residential property first time purchaser relief
- 92C Residential property investor relief
- 93 Houses acquired from industrial and provident societies
- 93A Approved voluntary body
- 94 Purchase of land from Land Commission
- 95 Commercial woodlands
- 96 Transfers between spouses
- 97 Certain transfers following the dissolution of a marriage
- 97A Certain transfers by Cohabitants
- 98 Foreign immovable property
- 99 Dublin Docklands Development Authority
- 99A Courts service
- 100 Temple Bar Properties Limited
- 101 Intellectual property
- 101A Single farm payment entitlement
- 102 The Alfred Beit Foundation
- 103 Shared ownership leases
- 104 Licences and leases granted under Petroleum and Other Minerals Development Act, 1960, etc
- 105 Securitisation agreements
- 106 Housing Finance Agency
- 106A National Building Agency Limited
- 106B Housing authorities and Affordable Homes Partnership
- 106C Grangegorman Development Agency
- 107 Certain mortgages of stock
- 108 National Treasury Management Agency, etc
- 108A National Development Finance Agency, etc
- 108B National Asset Management Agency
- 109 Certain instruments made in anticipation of a formal insurance policy
- 110 Certain health insurance contracts
- 110A Certain policies of insurance
- 111 Oireachtas funds
- 112 Certificates of indebtedness, etc
- 113 Miscellaneous instruments
- PART 9 LEVIES
- 123 Cash cards
- 123A Debit cards
- 123B Cash, combined and debit cards
- 123C Preliminary duty: cash, combined and debit cards
- 124 Credit cards and charge cards
- 124A Preliminary duty: credit and charge cards
- 124B Certain premiums of life assurance
- 125 Certain premiums of insurance
- 125A Levy on authorised insurer
- 125B Levy on Pension Schemes
- 126 Certain statements of interest
- 126AA Further levy on certain financial institutions
- 126B Assessment of duty charged on statements
- PART 10 ENFORCEMENT
- 127 Terms on which instruments not duly stamped may be received in evidence
- 128 Rolls, books, etc., to be open to inspection
- 128A Obligation to retain records
- 128B Obligation to retain records
- 129 Penalty for enrolling, etc., instrument not duly stamped, etc
- 130 Assignment of policy of life insurance to be stamped before payment of money assured
- 132 Application of section 962 of Taxes Consolidation Act, 1997
- 133 Application of certain provisions relating to penalties under Taxes Consolidation Act, 1997
- 134 Evidence in proceedings for recovery of stamp duty, etc
- 134A Penalties
- PART 11 MANAGEMENT PROVISIONS
- CHAPTER 1: Interpretation, Application and Care and Management
- 135 Interpretation (Part 11)
- 136 Application (Part 11)
- 137 Stamp duties under care and management of the Commissioners
- 137A Information exchange with property registration authority
- 137B Information exchange with property services regulatory authority
- 137C Provision of information to commissioner of valuation
- CHAPTER 3: Offences
- 139 Certain offences in relation to dies and stamps provided by the Commissioners to be offences
- 140 Proceedings for detection of forged dies, etc
- 141 Proceedings for detection of stamps stolen or obtained fraudulently
- 142 Licensed person in possession of forged stamps to be presumed guilty until contrary is shown
- 143 Mode of proceeding when stamps are seized
- 144 Defacement of adhesive stamps
- 145 Penalty for frauds in relation to duties
- SCHEDULE 1: Stamp Duties on Instruments
- SCHEDULE 2: Qualifications for Young Trained Farmers Relief - Section 81
- SCHEDULE 2A: Qualifications for Young Trained Farmers Relief - Section 81A
- SCHEDULE 2B: Qualifications for Young Trained Farmers Relief - Section 81AA
- SCHEDULE 3: Enactments Repealed or Revoked
- SCHEDULE 4: Consequential Amendments
- APPENDIX 1: Terms defined in Interpretation Act
- APPENDIX 2: Miscellaneous Acts which contain Stamp Duty Exemptions
- FINANCE (LOCAL PROPERTY TAX) ACT 2012 (as amended)
- PART 2 Residential Property
- 3. Meaning of relevant residential property
- 4. Residential property fully subject to municipal rates
- 5. Long term mental or physical infirmity
- 6. Newly constructed residential properties
- 7. Special needs accommodation
- 7A. Properties used by a charity for recreational activities
- 8. Exemption for first-time buyers
- 9. Purchase of new residential properties in the period 2013 to 2016
- 10. Unfinished housing estates
- 10A. Pyrite-induced damage
- 10B. Permanently and totally incapacitated individuals
- PART 4 Charging Provisions
- 13. Valuation date
- 14. Change of liable person between consecutive valuation dates
- 15. Valuation in accordance with Revenue guidelines
- 15A. Property adapted for use by disabled persons
- 16. Charge to local property tax
- 17. Amount of local property tax
- 18. No aggregation of chargeable values
- 19. Local adjustment factor
- 20. Power of elected members of local authority to vary basic rates
- 21. Notification of local adjustment factor to the Revenue Commissioners
- PART 7 Returns
- 33. Issue of notice by Revenue requiring returns to be made
- 34. Claim that person not a liable person
- 35. Obligation on liable person to prepare and deliver a return
- 36. Preparation and delivery of return by person acting under authority
- 37. Company returns
- 38. Surcharge for late submission of income tax and corporation tax returns
- 39. Particulars to be included in a return
- 40. Self-assessment and signed declaration
- 41. Method of payment and deferral
- 42. One return in respect of jointly owned property
- 43. Designated liable person
- 44. Electronic delivery of returns
- 45. Evidence of failure to deliver a return
- 46. Returns by agents and lessees
- PART 8 Revenue Estimates and Assessments
- 47. Making of Revenue estimate
- 48. Amendment of Revenue estimate
- 49. Revenue estimate becomes due and payable
- 50. Displacement of Revenue estimate by self-assessment
- 51. Claim by person notified of estimate that he or she is not a liable person
- 52. Self-assessment
- 53. Local property tax payable in accordance with self-assessment
- 54. Revenue assessment
- 55. Making of Revenue assessment
- 56. Notice of assessment
- 57. Amendment of a Revenue assessment
- 58. Time limits for making assessments
- 59. Appeals against Revenue assessments
- 60. Claim that person not a liable person
- PART 10 Deduction at Source
- Chapter 1 Deduction by employers and pension providers
- 64. Interpretation (Chapter 1)
- 65. Direction to employer to deduct local property tax
- 66. Circumstances in which local property tax to be deducted
- 67. Notification to liable person that direction given to employer
- 68. Deduction by employer in subsequent periods
- 69. Amount of local property tax to be deducted
- 70. Revised direction to employer
- 71. Withdrawal of direction on request from liable person
- 72. Deduction by employer
- 73. Cessation of employment
- 74. Payment of local property tax deducted by employer
- 75. Failure by employer to remit local property tax
- 76. Under-deduction of local property tax by employer
- 77. Over-deduction of local property tax by employer
- 78. Deduction from net emoluments of certain company directors
- 79. Return by employer at end of year
- 80. End of year statement of deductions to be given to a liable person
- 81. Employer to keep records
- 82. Employer treated as if net emoluments paid to a liable person
- Chapter 2 Deduction by Minister for Social Protection
- 83. Interpretation (Chapter 2)
- 84. Direction to Minister to deduct local property tax
- 85. Circumstances in which direction to deduct local property tax may be given
- 86. Election for specified method of payment
- 87. Notification to liable person that direction given to Minister
- 88. Deduction by Minister in subsequent periods
- 89. Withdrawal of direction on request from liable person
- 90. Amount of local property tax to be deducted
- 91. Revised direction to Minister
- 92. Deduction by Minister
- 93. Remittance of local property tax deducted by the Minister to the Revenue Commissioners
- 94. Information to be provided to the Revenue Commissioners
- 95. Cessation of scheme payments
- 96. Under-deduction of local property tax by Minister
- 97. Over-deduction of local property tax by Minister
- 98. Statement of deductions
- 99. Minister to keep records
- 100. Minister treated as if net scheme payments paid to a liable person
- Chapter 3 Deduction by Minister for Agriculture, Food and the Marine
- 101. Interpretation (Chapter 3)
- 102. Direction to Minister to deduct local property tax
- 103. Circumstances in which direction to deduct local property tax may be given
- 104. Election for specified method of payment
- 105. Notification to liable person that direction given to Minister
- 106. Deduction by Minister in subsequent periods
- 107. Withdrawal of direction on request from liable person
- 108. Amount of local property tax to be deducted
- 109. Revised direction to Minister
- 110. Deduction by Minister
- 111. Remittance of local property tax deducted by the Minister to the Revenue Commissioners
- 112. Information to be provided to the Revenue Commissioners
- 113. Under-deduction of local property tax by Minister
- 114. Over-deduction of local property tax by Minister
- 115. Statement of deductions
- 116. Minister to keep records
- 117. Minister treated as if net scheme payments paid to a liable person
- PART 11 Collection and Enforcement
- 119. Date for payment of local property tax
- 120. Collection and recovery of local property tax
- 121. Revenue Commissioners may decide on allocation of payment
- 122. Third party payment service providers
- 123. Unpaid amount to be a charge on property
- 124. No time limit on charge
- 125. Meaning of “sale”
- 126. Liable person to pay unpaid local property tax on sale of property
- 127. Unpaid local property tax to remain as a charge on property
- 127A. Charges on property following sale
- 128. Confirmation that local property tax paid
- 129. Tax clearance certificates and deferred local property tax
- PART 12 Deferred Payment of Local Property Tax
- 130. Interpretation (Part 12)
- 131. Meaning of deferral
- 132. Income threshold for deferral
- 133. Income threshold increased by mortgage payments
- 133A. Personal representatives
- 133B. Personal Insolvency Act 2012
- 133C. Excessive financial hardship
- 134. Continuation of deferral
- 135. Appeal against Revenue determination that liable person not entitled to deferral
- 136. Payments made against deferred amount
- 137. Charge on property
- 138. Limit on deferred amount
- 139. Occurrence of relevant events
- PART 14 Offences and Penalties
- 145. Penalties in respect of non-compliance with Part 10
- 146. Penalty for failure to deliver a return
- 147. Penalty for false statement or false representation
- 147A. Assessment as evidence of amount of tax payable
- 148. Application of certain provisions of the Act of 1997
- 149. Interest on overdue tax
- 150. Repayment of interest