Irish Revenue has issued eBrief No. 186/23 on updated guidance on exemptions and reliefs from stamp duty. --- Revenue eBrief No. 186/23 Stamp Duty Tax and Duty Manual - Part 7: Exemptions and Reliefs from Stamp Duty - Updated Part 7 of the Stamp Duties Consolidation Act (SDCA) 1999 provides for a number of exemptions and reliefs from stamp duty which are set out in this manual. This manual has been updated and refreshed throughout and contains clearer and/or more detailed guidance on the following sections: Section 82 – Charities Section 82C – Pension Schemes and Charities Section 84 –...