Irish Revenue has published eBrief No. 94/2017 on transitional relief for the increase in the stamp duty rate from 2% to 6% on non-resident property transfers as per the 2018 Budget (Finance Bill 2017), which is pending approval ({News-2017-10-11/P/2-previous coverage}).
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New 6% rate of Stamp Duty on non-residential property - transactions eligible for 2% rate under transitional relief measures
The rate of stamp duty on certain property acquisitions was increased from 2% to 6% on 10 O…