Section 64 of Finance Act 2011 (which amended section 106B of the Stamp Duties Consolidation Act 1999) has 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) has been amended by the Stamp Duty (E-stamping of Instruments) (Amendment) Regulations 2011 (S.I. No. 87 of 2011).

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). As a result of the changes introduced in section 64 of Finance Act 2011, 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.

Therefore, 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.

The Stamp Duty (E-stamping of Instruments) (Amendment) Regulations 2011 (S.I. No. 87 of 2011) can be accessed from the Revenue website at http://www.revenue.ie/en/practitioner/law/statutory/index.html#section2011