Irish Revenue has issued eBrief No. 186/23 on updated guidance on exemptions and reliefs from stamp duty.
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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 t…