Irish Revenue has recently published several eBriefs providing guidance in relation to the measures of the Finance Act 2019, including specific guidance and consolidation notes. The main eBriefs are as follows:
Revenue eBrief No. 015/20 - Rates of stamp duty - Finance Act 2019 changes
Finance Act 2019 (section 57) increased the rate of stamp duty on non-residential property and leases from 6% to 7.5% in relation to instruments executed on or after 9 October 2019. The manuals - …