|Main Exemptions/Reliefs||back to stamp duty|
Transfer of property between spouses and civil partners is exempt. The exemption also applies to property transferred between divorced couples on foot of certain orders made by the Irish Courts. The following types of transfers are also exempted :
·Company reconstructions and amalgamations
·Certain financial instruments
·Commercial woodlands – duty not chargeable on the value of the trees growing on the land
This relief applies to transfers of non-residential property to certain relatives, e.g. parent, grandparent, step-parent, child, foster-child, adopted child, brother, sister, half-brother/sister, aunt, uncle, niece, nephew. Duty is charged at half the normal rate. This relief applies to transfers of non-residential property executed on or before 31 December 2014 and does not apply to leases or transfers of shares or residential property since 8 December 2010.