Section 106B Housing authorities and Affordable Homes Partnership

This section provides for an exemption from stamp duty on a conveyance, transfer or lease of a house, building or land to a housing authority and limits the stamp duty payable on a conveyance, transfer or lease of a house, building or land by a housing authority to €100.

(1) A “housing authority” is defined for the purposes of this section.

(2) An instrument giving effect to a conveyance, transfer or lease of a house, building or land to a housing authority is not chargeable to stamp duty.

(3) Stamp duty payable on a conveyance, transfer or lease of a house, building or land by a housing authority is not to exceed €100.

*Note – Section 106B amended by Finance Act 2011 in respect of instruments executed on or after 1 April 2011.

Relevant Date: Finance Act 2014