Paragraph 3 of Schedule 1 to the Stamp Duty (E-stamping of Instruments) Regulations 2009 (S.I. No. 476 of 2009) lists instruments that do not have to be stamped using the e-stamping system. They include instruments giving effect to the conveyance, transfer or lease of a house, building or land to or by a housing authority or the Affordable Homes Partnership (AHP).
However, with effect from 1 April 2011, section 64 of the Finance Act 2011 (which amended section 106B of the Stamp duties Consolidation Act 1999):
- removed the stamp duty exemption that applied on the transfer of property by a housing authority or the AHP and
- limited the stamp duty payable on such transfers to a maximum of €100.
As a result of these changes, Paragraph 3 of the Stamp Duty (E-stamping of Instruments) Regulations 2009 (
S.I. No. 476 of 2009 (PDF,76 KB)) has been amended by the Stamp Duty (E-stamping of Instruments) (Amendment) Regulations 2011 ( S.I. No. 87 of 2011 (PDF, 38KB)).
The Regulations now provide that only instruments to which section 106B(2) of the Stamp Duties Consolidation Act 1999 apply (i.e. transfers to a housing authority or to the AHP) do not have to be stamped.
Accordingly any instrument, executed on or after 1 April 2011 that gives effect to the conveyance, transfer or lease of a house, building or land by a housing authority or the Affordable Homes Partnership (AHP), must be stamped through the E-stamping system and any stamp duty, up to a maximum of €100, must be paid.