Ireland Tax Agency Updates Guidance on Exemptions, Relief Under Stamp Duties Consolidation Act 1999

The Irish Revenue Commissioners Aug. 22 issued Revenue eBrief No. 186/23, and updated guidance, on stamp duty exemptions and relief available under Stamp Duties Consolidation Act (SDCA) 1999. Updates are made to guidance on: 1) the exemption for the reconstruction or amalgamation of offshore funds; 2) the exemption for conveyances or transfers of certain units, stocks, and marketable securities; 3) the exemption for certain transfers of property involving pension regimes or specified funds; 4) the exemption for transfers of assets in certain types of mergers; 5) the full repayment of stamp duty for residential property acquired and sold within 12 ...