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Irish Revenue Updates Guidance on Associated Companies' Relief from Stamp Duty on Conveyances and Transfers Of Property

30 May 2024

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Approved Changes

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Ireland

Irish Revenue has issued eBrief No. 142/24 concerning an updated guide on the so-called 'associated companies' relief' from stamp duty on Conveyances and transfers of property between associated bodies corporate. --- Revenue eBrief No. 142/24 Stamp Duty Manual - Part 7: Section 79 Conveyances and transfers of property between certain bodies corporate - Updated Section 79 of the Stamp Duties Consolidation Act 1999 provides for a stamp duty exemption to apply on certain instruments that have the effect of conveying or transferring a beneficial interest in property between associated bodies corporate. The exemption is generally referred to as 'associated companies'...