{"id":235,"date":"2017-03-14T13:03:29","date_gmt":"2017-03-14T13:03:29","guid":{"rendered":"http:\/\/mulroyandcompany.ie\/main\/?page_id=235"},"modified":"2020-07-05T14:03:28","modified_gmt":"2020-07-05T14:03:28","slug":"stamp-duty-rates","status":"publish","type":"page","link":"https:\/\/mulroyandcompany.ie\/main\/stamp-duty-rates\/","title":{"rendered":"Stamp Duty Rates"},"content":{"rendered":"<p><strong>Stamp Duty Rates for Residential Property<\/strong><\/p>\n<p>The rates of duty applicable to instruments executed on or after 8 December 2010 are:<\/p>\n<p>&nbsp;<\/p>\n<table summary=\"This table has the Aggregate consideration in the first column and the rate of duty in the second.\">\n<thead>\n<tr>\n<th id=\"aggregate\">Aggregate Consideration<\/th>\n<th id=\"rates\">Rate of Duty<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"alt\">\n<td headers=\"aggregate\">First \u20ac1,000,000<\/td>\n<td headers=\"rates\">1%<\/td>\n<\/tr>\n<tr class=\"\">\n<td headers=\"aggregate\">Excess over \u20ac1,000,000<\/td>\n<td headers=\"rates\">2%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>For information on rates of stamp duty applicable to instruments executed before 8 December 2010, see <a href=\"http:\/\/www.revenue.ie\/en\/tax\/stamp-duty\/former-residential-rates-stamp-duty.html\">Former Rates of Stamp Duty applicable to Residential Property<\/a>.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Stamp Duty Rates for Non-Residential Property<\/strong><\/p>\n<p>The rate of stamp duty applicable to instruments executed on or after 7 December 2011 is 6%.<\/p>\n<p>The 6% rate applies to instruments executed on or after 11 October 2017. The\u00a0Finance Act 2017 provides for transitional arrangements.\u00a0Under the arrangements a 2% rate of duty is chargeable on instruments executed before 1 January 2018:<\/p>\n<ul>\n<li>where there is a binding contract in place before 11 October 2017<\/li>\n<li class=\"andOrListItemSeparator\">and<\/li>\n<li>the instrument contains a certificate.<\/li>\n<\/ul>\n<p>The wording of the certificate is:<\/p>\n<blockquote><p>&#8220;It is hereby certified that this instrument was executed solely in pursuance of a binding contract entered into before 11 October 2017.&#8221;<\/p><\/blockquote>\n<p>You may have paid the duty at the rate of 6%.\u00a0 If you did, you may now seek a refund if the transitional arrangements apply. To claim a refund you should:<\/p>\n<ul>\n<li><a class=\"pdf\" title=\"Amending a Stamp Duty return on ROS\" href=\"https:\/\/www.revenue.ie\/en\/online-services\/support\/documents\/help-guides\/stamp-duty\/amending-stamp-duty-return-on-ros.pdf\">amend the Stamp\u00a0Duty return\u00a0on ROS<\/a>\u00a0(the link explains how to amend the return)<\/li>\n<li class=\"andOrListItemSeparator\">and<\/li>\n<li>write\u00a0to the\u00a0<a class=\"sys_16\" href=\"https:\/\/www.revenue.ie\/en\/contact-us\/details\/index.aspx?code=0010&amp;gcd=0001&amp;idContent=%2054517\">National Stamp Duty Office<\/a>.<\/li>\n<\/ul>\n<p>In your letter you should:<\/p>\n<ul>\n<li>quote the Document ID (you will find this on the original Stamp Duty return)<\/li>\n<li class=\"andOrListItemSeparator\">and<\/li>\n<li>confirm that you have amended the return and are seeking a refund.<\/li>\n<\/ul>\n<p>You should include the following with your letter:<\/p>\n<ul>\n<li>a\u00a0certified copy of the\u00a0binding contract<\/li>\n<li class=\"andOrListItemSeparator\">and<\/li>\n<li>a\u00a0certified copy of the instrument.<\/li>\n<\/ul>\n<p>If you executed the instrument before 19 October 2017 it may not contain the certificate.\u00a0In this case, you should also include a letter signed by the seller(s) and purchaser(s).\u00a0This letter must certify that the instrument was executed solely in pursuance of a binding contract entered into before 11 October 2017.<\/p>\n<p>&nbsp;<\/p>\n<p>If the:<\/p>\n<ul>\n<li>transitional arrangements apply<\/li>\n<li class=\"andOrListItemSeparator\">and<\/li>\n<li>you paid the Stamp Duty at a\u00a0rate of 2%<\/li>\n<\/ul>\n<p>you will not have received a Stamp Certificate.To receive the certificate, you should amend the Stamp Duty return (see Amending a Stamp Duty Return on ROS).<\/p>\n<p>&nbsp;<\/p>\n<p>If you:<\/p>\n<ul>\n<li>filed the return on time<\/li>\n<li class=\"andOrListItemSeparator\">and<\/li>\n<li>paid all the Stamp Duty due on time<\/li>\n<\/ul>\n<p>the Stamp Certificate will issue automatically to your ROS inbox.<\/p>\n<p>&nbsp;<\/p>\n<p>If the:<\/p>\n<ul>\n<li>transitional measures apply<\/li>\n<li>you have filed a return<\/li>\n<li class=\"andOrListItemSeparator\">and<\/li>\n<li>you have not paid the full\u00a0amount of Stamp Duty at the rate of 2%<\/li>\n<\/ul>\n<p>you will not have received a Stamp Certificate.<\/p>\n<p>&nbsp;<\/p>\n<p>To receive the certificate, you should:<\/p>\n<ul>\n<li>amend the Stamp Duty return (see Amending a Stamp Duty Return on ROS)<\/li>\n<li>pay\u00a0the full amount of Stamp Duty due at the rate of 2%<\/li>\n<li>pay\u00a0the interest due on late payment (if applicable)<\/li>\n<li>pay\u00a0the surcharge due on late filing (if applicable).<\/li>\n<\/ul>\n<p>Once payment has been made you will receive the Stamp Certificate automatically into your ROS inbox.<\/p>\n<p>There is no\u00a0<a class=\"sys_0 sys_t109\" title=\"what happens if you pay late\" href=\"https:\/\/www.revenue.ie\/en\/property\/stamp-duty\/what-is-stamp-duty\/what-happens-if-you-file-and-pay-late.aspx\">surcharge or interest<\/a>\u00a0chargeable where:<\/p>\n<ul>\n<li>the return was filed<\/li>\n<li class=\"andOrListItemSeparator\">and<\/li>\n<li>the full amount of duty due at the rate of 2% was paid<\/li>\n<\/ul>\n<p>on time.<\/p>\n<p>We are here to help. Please do not hesitate to telephone us at 091 &#8211; 586760 or <a href=\"info@mulroyandcompany.ie\">email<\/a> us to discuss your claim.<\/p>\n<h4><strong>Enquiry Form<\/strong><\/h4>\n<noscript class=\"ninja-forms-noscript-message\">\n\tNotice: JavaScript is required for this content.<\/noscript>\n<div id=\"nf-form-1-cont\" class=\"nf-form-cont\" aria-live=\"polite\" aria-labelledby=\"nf-form-title-1\" aria-describedby=\"nf-form-errors-1\" role=\"form\">\n\n    <div class=\"nf-loading-spinner\"><\/div>\n\n<\/div>\n        <!-- That data is being printed as a workaround to page builders reordering the order of the scripts loaded-->\n        <script>var formDisplay=1;var nfForms=nfForms||[];var form=[];form.id='1';form.settings={\"objectType\":\"Form Setting\",\"editActive\":true,\"title\":\"Contact Form on M &amp; Co Website\",\"key\":\"\",\"created_at\":\"2016-08-24 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href=\"https:\/\/mulroyandcompany.ie\/main\/stamp-duty-rates\/\"><span>Continue reading<\/span><i class=\"crycon-right-dir\"><\/i><\/a> <\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"templates\/template-onecolumn.php","meta":{"_crdt_document":"","_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"yst_prominent_words":[719,728,716,724,727,726,715,729,731,725,720,722,723,74,732,721,714,717,730,718],"class_list":["post-235","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/mulroyandcompany.ie\/main\/wp-json\/wp\/v2\/pages\/235","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mulroyandcompany.ie\/main\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/mulroyandcompany.ie\/main\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/mulroyandcompany.ie\/main\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mulroyandcompany.ie\/main\/wp-json\/wp\/v2\/comments?post=235"}],"version-history":[{"count":8,"href":"https:\/\/mulroyandcompany.ie\/main\/wp-json\/wp\/v2\/pages\/235\/revisions"}],"predecessor-version":[{"id":916,"href":"https:\/\/mulroyandcompany.ie\/main\/wp-json\/wp\/v2\/pages\/235\/revisions\/916"}],"wp:attachment":[{"href":"https:\/\/mulroyandcompany.ie\/main\/wp-json\/wp\/v2\/media?parent=235"}],"wp:term":[{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/mulroyandcompany.ie\/main\/wp-json\/wp\/v2\/yst_prominent_words?post=235"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}