Irish Revenue has issued eBrief No. 251/25 concerning a new exemption from stamp duty on certain transfers of stocks and marketable securities, which applies to qualifying transfers executed between 1 January 2026 and 31 December 2030. Revenue eBrief No. 252/25 has also been issued concerning various other stamp duty changes.
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Revenue eBrief No. 251/25 Stamp Duty - Market cap exemption
Finance Act 2025 provided for the introduction of a new exemption from Stamp Duty on certain transf…