Section 81AA of the Stamp Duties Consolidation Act 1999
The Minister for Finance has informed Revenue that the relief from stamp duty on transfers of agricultural land to young trained farmers, which was due to expire on 31 December 2012, will be extended. Full details will be contained in the Finance Bill 2013.
Revenue will, on an administrative basis until the enactment of the Finance Act 2013, apply the relief to instruments executed on or after 1 January 2013 where all other conditions of the relief have been satisfied. The eStamping System has been updated to accept claims in respect of transfers made on or after 1 January 2013.