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Stamp Duty Consolidation Act, 1999 (Number 31 of 1999)

SCHEDULE 1

Stamp Duties on Instruments

Section 2

[SA1891 First Sch.; FA 1899 s5(1)]

Heading

Duty

[123]>

AGREEMENT or CONTRACT, accompanied with a deposit.

<[123]

[123]>

See MORTGAGE, etc.

<[123]

AGREEMENT for a Lease, or for any letting.

See LEASE.

AGREEMENT for sale of property.

See CONVEYANCE or TRANSFER on sale.

ANNUITY.

Conveyance in consideration of.

See CONVEYANCE or TRANSFER on sale.

Purchase of.

See CONVEYANCE or TRANSFER on sale.

[134]>

Creation of, by way of security.

<[134]

[134]>

See MORTGAGE, etc.

<[134]

ASSIGNMENT.

[135]>

By way of security, or of any security.

<[135]

[135]>

See MORTGAGE, etc.

<[135]

On a sale or otherwise.

See CONVEYANCE or TRANSFER.

ASSURANCE.

See POLICY.

[137]>

BILL OF EXCHANGE or PROMISSORY NOTE.

Where drawn on an account in the State

[6]>7p<[6] [119]>[6]>€0.08<[6]<[119][119]>€0.15<[119].

In any other case:

where drawn or made in the State

[6]>7p<[6] [119]>[6]>€0.08<[6]<[119][119]>€0.15<[119].

Exemptions.

(1) Draft or order drawn by any banker in the State on any other banker in the State, not payable to bearer or to order, and used solely for the purpose of settling or clearing any account between such bankers.

(2) Letter written by a banker in the State to any other banker in the State, directing the payment of any sum of money, the same not being payable to bearer or to order, and such letter not being sent or delivered to the person to whom payment is to be made or to any person on such person's behalf.

(3) Letter of credit granted in the State, authorising drafts to be drawn out of the State payable in the State.

(4) Draft or order drawn by the Accountant of the Courts of Justice.

(5) Coupon or warrant for interest attached to and issued with any security, or with an agreement or memorandum for the renewal or extension of time for payment of a security.

(6) Coupon for interest on a marketable security being one of a set of coupons whether issued with the security or subsequently issued in a sheet.

(7) Bill drawn on any form supplied by the Commissioners for the purpose of remitting amounts of tax in accordance with Regulation 31(1) of the Income Tax (Employments) Regulations, 1960 (S.I. No. 28 of 1960).

(8) Bill drawn on any form supplied by the Commissioners for the purpose of remitting amounts of turnover tax, wholesale tax, or value-added tax.

(9) Bill drawn on any form supplied by the Commissioners for the purpose of remitting amounts of tax in accordance with Regulation 10 of the Income Tax (Construction Contracts) Regulations, 1971 (S.I. No. 1 of 1971).

(10) Direct debits and standing orders.

(11) Bill drawn on an account outside the State.

(12) Bill drawn on or on behalf of the Minister by which payment in respect of prize bonds is effected.

<[137]

[137]>

BILL OF EXCHANGE.

Where drawn on an account in the State

[151]> [147]>€0.15<[147][147]>€0.30<[147]<[151][151]>€0.50<[151].

Exemptions

(1) Draft or order drawn by any banker in the State on any other banker in the State, not payable to bearer or to order, and used solely for the purpose of settling or clearing any account between such bankers.

(2) Letter written by a banker in the State to any other banker in the State, directing the payment of any sum of money, the same not being payable to bearer or to order, and such letter not being sent or delivered to the person to whom payment is to be made or to any person on such person’s behalf.

(3) Draft or order drawn by the Accountant of the Courts of Justice.

(4) Coupon or warrant for interest attached to and issued with any security, or with an agreement or memorandum for the renewal or extension of time for payment of a security.

(5) Coupon for interest on a marketable security being one of a set of coupons whether issued with the security or subsequently issued in a sheet.

(6) Direct debits and standing orders.

(7) Bill drawn on or on behalf of the Minister for Finance by which payment in respect of prize bonds is effected.

<[137]

BILL OF SALE.

Absolute.

See CONVEYANCE or TRANSFER on sale.

[136]>

By way of security.

<[136]

[136]>

See MORTGAGE, etc.

<[136]

BOND in relation to any annuity on the original creation and sale of that annuity.

See CONVEYANCE or TRANSFER on sale.

[124]>

BOND, accompanied with a deposit of title deeds, for making a mortgage or other security on any estate or property comprised in the mortgage or other security.

See MORTGAGE, etc.

<[124]

[125]>

BOND, DECLARATION, or other DEED or WRITING for making redeemable any disposition apparently absolute, but intended only as a security.

See MORTGAGE, etc.

<[125]

CHEQUE.

See BILL OF EXCHANGE.

CONTRACT.

See AGREEMENT.

CONVEYANCE or TRANSFER on sale of any stocks or marketable securities

[152]>

1 per cent of the consideration but where the calculation results in an amount which is not a multiple of [7]>£1<[7][7]>€1<[7] [120]>the amount so calculated shall be rounded [8]>up to the nearest £<[8][8]>down to the nearest €<[8]<[120][120]>the amount so calculated shall, if less than €1, be rounded up to €1 and, if more than €1, be rounded down to the nearest €<[120].

<[152]

[152]>

(1) Where the amount or value of the consideration for the sale which is attributable to stocks or marketable securities does not exceed €1,000 and the instrument [171]>contains a statement certifying that the transaction effected by that instrument<[171] does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to stocks or marketable securities exceeds €1,000:

for the consideration which is attributable to stocks or marketable securities

Exempt.

(2) Where paragraph (1) does not apply: for the consideration which is attributable to stocks or marketable securities

1 per cent of the consideration but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall[172]>, if less than €1, be rounded up to €1 and,<[172] if more than €1, be rounded down to the nearest €.

<[152]

Exemption.

Foreign loan security issued by or on behalf of a company or body of persons corporate or unincorporate formed or established in the State. For the purposes of this exemption a “foreign loan security” means a security issued outside the State in respect of a loan which is expressed in a currency other than the currency of the State and is neither offered for subscription in the State nor offered for subscription with a view to an offer for sale in the State of securities in respect of the loan.

CONVEYANCE or TRANSFER on sale of a policy of insurance or a policy of life insurance where the risk to which the policy relates is located in the State

0.1 per cent of the consideration but where the calculation results in an amount which is not a multiple of [9]>£1<[9][9]>€1<[9] the amount so calculated shall be rounded [10]>up to the nearest £<[10][10]>down to the nearest €<[10].

CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance.

[145]>

(1) Where the amount or value of the consideration for the sale which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £60,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £60,000:

for the consideration which is attributable to residential property

Exempt.

(2) Where paragraph (1) does not apply and the amount or value of the consideration for the sale which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £100,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £100,000

3 per cent of the consideration which is attributable to residential property but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

(3) Where paragraphs (1) and (2) do not apply and the amount or value of the consideration for the sale which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £170,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £170,000

4 per cent of the consideration which is attributable to residential property but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

(4) Where paragraphs (1) to (3) do not apply and the amount or value of the consideration for the sale which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £250,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £250,000

5 per cent of the consideration which is attributable to residential property but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

(5) Where paragraphs (1) to (4) do not apply and the amount or value of the consideration for the sale which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £500,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £500,000

7 per cent of the consideration which is attributable to residential property but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

(6) Where paragraphs (1) to (5) do not apply and the amount or value of the consideration for the sale is wholly or partly attributable to residential property

9 per cent of the consideration which is attributable to residential property but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

<[145]

[148]>

[145]>

(1) Where the amount or value of the consideration for the sale which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed [11]>£100,000<[11][11]>€127,000<[11] and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds

£100,000

9 per cent of the consideration which is attributable to residential property but where the calculation results in an amount which is not a multiple of [12]>£1<[12][12]>€1<[12] the amount so calculated shall be rounded [13]>up to the nearest £<[13][13]>down to the nearest €<[13].

(2) Where paragraph (1) does not apply and the amount or value of the consideration for the sale which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed [14]>£150,000<[14][14]>€190,500<[14] and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds

£150,000

9 per cent of the consideration which is attributable to residential property but where the calculation results in an amount which is not a multiple of [15]>£1<[15][15]>€1<[15] the amount so calculated shall be rounded [16]>up to the nearest £<[16][16]>down to the nearest €<[16].

(3) Where paragraphs (1) and (2) do not apply and the amount or value of the consideration for the sale which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed [17]>£200,000<[17][17]>€254,000<[17] and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds

£200,000

9 per cent of the consideration which is attributable to residential property but where the calculation results in an amount which is not a multiple of [18]>£1<[18][18]>€1<[18] the amount so calculated shall be rounded [19]>up to the nearest £<[19][19]>down to the nearest €<[19].

(4) Where paragraphs (1) to (3) do not apply and the amount or value of the consideration for the sale which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed [20]>£250,000<[20][20]>€317,500<[20] and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds

£250,000

9 per cent of the consideration which is attributable to residential property but where the calculation results in an amount which is not a multiple of [21]>£1<[21][21]>€1<[21] the amount so calculated shall be rounded [22]>up to the nearest £<[22][22]>down to the nearest €<[22].

(5) Where paragraphs (1) to (4) do not apply and the amount or value of the consideration for the sale which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed [23]>£300,000<[23][23]>€381,000<[23] and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds

£300,000

9 per cent of the consideration which is attributable to residential property but where the calculation results in an amount which is not a multiple of [24]>£1<[24][24]>€1<[24] the amount so calculated shall be rounded [25]>up to the nearest £<[25][25]>down to the nearest €<[25].

(6) Where paragraphs (1) to (5) do not apply and the amount or value of the consideration for the sale which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed [26]>£500,000<[26][26]>€635,000<[26] and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds

£500,000

9 per cent of the consideration which is attributable to residential property but where the calculation results in an amount which is not a multiple of [27]>£1<[27][27]>€1<[27] the amount so calculated shall be rounded [28]>up to the nearest £<[28][28]>down to the nearest €<[28].

(6A) Where paragraphs (1) to (6) do not apply and the amount or value of the consideration for the sale is wholly or partly attributable to

residential property

9 per cent of the consideration which is attributable to residential property but where the calculation results in an amount which is not a multiple of [29]>£1<[29][29]>€1<[29] the amount so calculated shall be rounded [30]>up to the nearest £<[30][30]>down to the nearest €<[30].

<[145]

<[148]

[156]>

[148]>

(1) Where the amount or value of the consideration for the sale which is attributable to residential property does not exceed €127,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to residential property exceeds €127,000:

for the consideration which is attributable to residential property

Exempt.

(2) Where paragraph (1) does not apply and the amount or value of the consideration for the sale is wholly or partly attributable to residential property and the instrumgent contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which, had there been a larger transaction or a series of transactions, the amount or value, or the aggregate amount or value, of the consideration (other than the consideration for the sale concerned which is wholly or partly attributable to residential property) would have been wholly or partly attributable to residential property:

for the consideration which is attributable to residential property

0 per cent of the first €125,000 of the consideration, 7 per cent of the next €875,000 of the consideration and 9 per cent of the balance of the consideration thereafter but where the calculation at a percentage rate results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.

<[148]

<[156]

[169]>

[156]>

(1) Where the amount or value of the consideration for the sale is wholly or partly attributable to residential property and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which, had there been a larger transaction or a series of transactions, the amount or value, or the aggregate amount or value, of the consideration (other than the consideration for the sale concerned which is wholly or partly attributable to residential property) would have been wholly or partly attributable to residential property:

for the consideration which is attributable to residential property

1 per cent of the first €1,000,000 of the consideration and 2 per cent of the balance of the consideration thereafter but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall, if less than €1, be rounded up to €1 and, if more than €1, be rounded down to the nearest €.”,

<[156]

[148]>

(3) Where [157]>paragraphs (1) and (2) do<[157][157]>paragraph (1) does<[157] not apply and the amount or value of the consideration for the sale is wholly or partly attributable to residential property and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument forms part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to residential property is an amount equal to Y

where—

Y is the amount or value, or the aggregate amount or value, of the consideration in respect of the larger transaction or of the series of transactions which is attributable to residential property:

for the consideration which is attributable to residential property

Stamp duty of an amount determined by the formula—

A

×

B

C

where—

A is the amount of stamp duty that would have been chargeable under [158]>paragraph (2)<[158][158]>paragraph (1)<[158] on the amount or value, or the aggregate amount or value, of the consideration in respect of the larger transaction or of the series of transactions which is attributable to residential property had [158]>paragraph (2)<[158][158]>paragraph (1)<[158] applied to such consideration,

B is the amount or value of the consideration for the sale concerned which is attributable to residential property, and

C is the amount or value, or the aggregate amount or value, of the consideration in respect of the larger transaction or of the series of transactions which is attributable to residential property,

but where the calculation results in an amount which is not a multiple of €1 the amount so calculated [159]>shall be rounded down to the nearest €.<[159][159]>shall, if less than €1, be rounded up to €1 and, if more than €1, be rounded down to the nearest €.<[159]

(4) Where paragraphs (1) to (3) do not apply and the amount or value of the consideration for the sale is wholly or partly attributable to residential property:

for the consideration which is attributable to residential property

[160]>9 per cent<[160][160]>2 per cent<[160] of the consideration but where the calculation results in an amount which is not a multiple of €1 the amount so calculated [161]>shall be rounded down to the nearest €.<[161][161]>shall, if less than €1, be rounded up to €1 and, if more than €1, be rounded down to the nearest €.<[161]

<[148]

[121]>

(7) Where the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed [31]>£5,000<[31][31]>€6,350<[31] and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to property which is not residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds [31]>£5,000<[31][31]>€6,350<[31]:

for the consideration which is attributable to property which is not residential property

Exempt.

(8) Where paragraph (7) does not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed [32]>£10,000<[32][32]>€12,700<[32] and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to property which is not residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds [32]>£10,000<[32][32]>€12,700<[32]

1 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of [33]>£1<[33][33]>€1<[33] the amount so calculated shall be rounded [34]>up to the nearest £<[34][34]>down to the nearest €<[34].

(9) Where paragraphs (7) and (8) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed [35]>£15,000<[35][35]>€19,050<[35] and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to property which is not residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds [35]>£15,000<[35][35]>€19,050<[35]

2 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of [36]>£1<[36][36]>€1<[36] the amount so calculated shall be rounded [37]>up to the nearest £<[37][37]>down to the nearest €<[37].

(10) Where paragraphs (7) to (9) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed [38]>£25,000<[38][38]>€31,750<[38] and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to property which is not residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds [38]>£25,000<[38][38]>€31,750<[38]

3 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of [39]>£1<[39][39]>€1<[39] the amount so calculated shall be rounded [40]>up to the nearest £<[40][40]>down to the nearest €<[40].

(11) Where paragraphs (7) to (10) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed [41]>£50,000<[41][41]>€63,450<[41] and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to property which is not residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds [41]>£50,000<[41][41]>€63,450<[41]

4 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of [42]>£1<[42][42]>€1<[42] the amount so calculated shall be rounded [43]>up to the nearest £<[43][43]>down to the nearest €<[43].

(12) Where paragraphs (7) to (11) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed [44]>£60,000<[44][44]>€76,200<[44] and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to property which is not residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds [44]>£60,000<[44][44]>€76,200<[44]

5 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of [45]>£1<[45][45]>€1<[45] the amount so calculated shall be rounded [46]>up to the nearest £<[46][46]>down to the nearest €<[46].

(13) Where paragraphs (7) to (12) do not apply and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to property which is not residential property, or

(b) partly attributable to residential property

6 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of [47]>£1<[47][47]>€1<[47] the amount so calculated shall be rounded [48]>up to the nearest £<[48][48]>down to the nearest €<[48].

(14) Where paragraphs (7) to (13) do not apply and the amount or value of the consideration for the sale is wholly or partly attributable to property which is not residential property

9 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of [49]>£1<[49][49]>€1<[49] the amount so calculated shall be rounded [50]>up to the nearest £<[50][50]>down to the nearest €<[50].

<[121]

[121]>

(7) Where the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed €10,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to property which is not residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds €10,000:

for the consideration which is attributable to property which is not residential property

Exempt.

(8) Where paragraph (7) does not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed €20,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to property which is not residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds €20,000

1 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.

(9) Where paragraphs (7) and (8) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed €30,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to property which is not residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds €30,000

2 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.

(10) Where paragraphs (7) to (9) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed €40,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to property which is not residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds €40,000

3 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.

(11) Where paragraphs (7) to (10) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed €70,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to property which is not residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds €70,000

4 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.

(12) Where paragraphs (7) to (11) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed €80,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to property which is not residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds €80,000

5 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.

[153]>

(13) Where paragraphs (7) to (12) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed €100,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to property which is not residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds €100,000

6 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.

(14) Where paragraphs (7) to (13) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed €120,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to property which is not residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds €120,000

7 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.

(14A) Where paragraphs (7) to (14) do not apply and the amount or value of the consideration for the sale which is attributable to property which is not residential property does not exceed €150,000 and the instrument contains a statement certifying that the consideration for the sale is, as the case may be—

(a) wholly attributable to property which is not residential property, or

(b) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to property which is not residential property exceeds €150,000

8 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.

(14B) Where paragraphs (7) to (14A) do not apply and the amount or value of the consideration for the sale is wholly or partly attributable to property which is not residential property

9 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.

<[153]

[153]>

(13) Where paragraphs (7) to (12) do not apply and the amount or value of the consideration for the sale is wholly or partly attributable to property which is not residential property

6 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.

<[153]

<[121]

[1]>

(15) Where in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest in the property, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister

<[1]

[1]>

a duty of an amount equal to one-half of the ad valorem stamp duty which, but for the provisions of this paragraph, would be chargeable under this heading.

<[1]

[1]>

(15) [162]>Where<[162][168]>[162]>Where paragraphs (7) to (13) apply<[162] in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest in the property, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister<[168][168]>Where paragraphs (7) to (13) apply in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest in the property, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister, or is, as respects the person or each of the persons immediately theretofore entitled, his or her civil partner, the civil partner of either of his or her parents or a lineal descendant of his or her civil partner<[168]

<[1]

[1]>

a duty of an amount equal to one-half of the ad valorem stamp duty which, but for the provisions of this paragraph, would be chargeable under this heading but where the calculation results in an amount which is not a multiple of [51]>£1<[51][51]>€1<[51] the amount so calculated shall be rounded [52]>up to the nearest £<[52][52]>down to the nearest €<[52].”,

<[1]

<[169]

[169]>

(1) Where the amount or value of the consideration for the sale is wholly or partly attributable to residential property and [173]>the instrument contains a statement certifying that the consideration for the sale is, as the case may be—<[173]

[174]>

(a) wholly attributable to residential property, or

<[174]

[175]>

(b) partly attributable to residential property,

<[175]

[176]>and that<[176] the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which, had there been a larger transaction or a series of transactions, the amount or value, or the aggregate amount or value, of the consideration (other than the consideration for the sale concerned which is wholly or partly attributable to residential property) would have been wholly or partly attributable to residential property:

for the consideration which is attributable to residential property........................................

1 per cent of the first €1,000,000 of the consideration and 2 per cent of the balance of the consideration thereafter but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.

(2) Where paragraph (1) does not apply and the amount or value of the consideration for the sale is wholly or partly attributable to residential property and [177]>the instrument contains a statement certifying that the consideration for the sale is, as the case may be—<[177]

[178]>

(a) wholly attributable to residential property, or

<[178]

[179]>

(b) partly attributable to residential property,

<[179]

[180]>and that<[180] the transaction effected by that instrument forms part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration which is attributable to residential property is an amount equal to Y

where—

Y is the amount or value, or the aggregate amount or value, of the consideration in respect of the larger transaction or of the series of transactions which is attributable to residential property:

for the consideration which is attributable to residential property ........................................

Stamp duty of an amount determined by the formula—

A

×

B

C

where—

A is the amount of stamp duty that would have been chargeable under paragraph (1) on the amount or value, or the aggregate amount or value, of the consideration in respect of the larger transaction or of the series of transactions which is attributable to residential property had paragraph 1 applied to such consideration,

B is the amount or value of the consideration for the sale concerned which is attributable to residential property, and

C is the amount or value, or the aggregate amount or value, of the consideration in respect of the larger transaction or of the series of transactions which is attributable to residential property,

but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.

[181]>

(3) Where paragraphs (1) and (2) do not apply and the amount or value of the consideration for the sale is wholly or partly attributable to residential property:

<[181]

[181]>

for the consideration which is attributable to residential property ........................................

<[181]

[181]>

2 per cent of the consideration but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.

<[181]

(4) Where the amount or value of the consideration for the sale is wholly or partly attributable to property which is not residential property .............................................

[196]>2 per cent<[196][203]>[204]>[196]>6 per cent<[196]<[203]<[204][203]>[204]>7.5 per cent<[203]<[204] of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.

(5) Where paragraph (4) applies in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos [192]>of property that is land<[192]—

[193]>

(a) the instrument is executed prior to 1 January 2015, and

<[193]

[193]>

(a) the instrument is executed—

(i) on or after 1 January 2015 and before 1 January 2016, or

(ii) on or after 1 January 2016 and before [197]>1 January 2018<[197][197]>1 January 2021<[197] [198]>and the individual by whom the property is being conveyed or transferred has not, at the date of the conveyance or transfer, attained the age of 67 years<[198],

(aa) the individual to whom the property is being conveyed or transferred is an individual—

(i) who, from the date of conveyance or transfer and for a period of not less than 6 years thereafter—

(I) farms the land, or

(II) leases it for a period of not less than 6 years to an individual who farms the land,

and

(ii) who, in a case where subclause (I) applies—

(I) is the holder of or, within a period of 4 years from the date of transfer or conveyance, will be the holder of, a qualification set out in Schedule 2, 2A or 2B to the Act, or

(II) spends not less than 50 per cent of that individual’s normal working time farming land (including the land conveyed or transferred),

(ab) in a case where subparagraph (aa)(i)(II) applies, the individual to whom the land is leased—

(i) is the holder of or, within a period of 4 years from the date of transfer or conveyance, will be the holder of, a qualification set out in Schedule 2, 2A or 2B to the Act, or

(ii) spends not less than 50 per cent of that individual’s normal working time farming land (including the land conveyed or transferred),

(ac) the land is farmed on a commercial basis and with a view to the realisation of profits from that land, and

<[193]

(b)[194]> the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that<[194] the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest in the property, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister, or is, as respects the person or each of the persons immediately theretofore entitled, his or her civil partner, the civil partner of either of his or her parents or a lineal descendant of his or her civil partner......................................

[199]>a duty of an amount equal to one-half of the ad valorem stamp duty which, but for the provisions of this paragraph, would be chargeable under this heading<[199][199]>1 per cent of the consideration which is attributable to property which is not residential property<[199] but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.

[195]>

(5A) Where any of the conditions in paragraph (5) are not complied with, at the time of the conveyance or transfer or subsequently, paragraph (5) shall not apply, any additional duty shall be chargeable by reference to the rate of duty in paragraph (4) and the provisions of this Act, in relation to the delivering of returns, the charging of interest and (where appropriate) the incurring of a penalty shall apply from the date on which compliance with any such condition ceases.

<[195]

<[169]

[126]>

CONVEYANCE or TRANSFER by way of security of any property, or of any security.

See MORTGAGE, etc.

<[126]

[139]>

CONVEYANCE or TRANSFER of any kind not already described in this Schedule.

Where such instrument relates to—

(a) immovable property situated in the State, or any right over or interest in such property, or

(b) the stocks or marketable securities of a company having a register in the State

[53]>£10<[53][53]>€12.50<[53] .

Exemption.

Instrument which contains a statement certifying that the instrument is a conveyance or transfer on any occasion, not being a sale or mortgage.

<[139]

COUNTERPART.

See DUPLICATE.

[127]>

COVENANT for securing the payment or repayment of money, or the transfer or retransfer of stock.

See MORTGAGE, etc.

<[127]

COVENANT in relation to any annuity on the original creation and sale of that annuity.

See CONVEYANCE or TRANSFER on sale.

[128]>

DEFEAZANCE. Instrument of defeazance of any conveyance, transfer or disposition, apparently absolute, but intended only as a security for money or stock.

See MORTGAGE, etc.

<[128]

[129]>

DEPOSIT of title deeds.

See MORTGAGE, etc.

<[129]

DRAFT for money.

See BILL OF EXCHANGE.

DUPLICATE or COUNTERPART of any instrument chargeable with any duty.

Where such duty does not amount to [54]>£10<[54][54]>€12.50<[54]

The same duty as the original instrument.

In any other case

[54]>£10<[54][54]>€12.50<[54].

[130]>

EQUITABLE MORTGAGE.

See MORTGAGE, etc.

<[130]

[138]>

EXCHANGE — instruments effecting.

In the case specified in section 37 , see that section.

In any other case

[55]>£10<[55][55]>€12.50<[55] .

<[138]

[138]>

EXCHANGE — instruments effecting.

In the case specified in section 37 , see that section.

<[138]

Exemption.

Instrument which contains a statement certifying exchange which is not an exchange which is specified in section 37 .

[131]>

FURTHER CHARGE or FURTHER SECURITY.

See MORTGAGE, etc.

<[131]

INSURANCE.

See POLICY.

LEASE.

(1) For any indefinite term or any term not exceeding 35 years of any dwellinghouse, part of a dwellinghouse, or apartment at a rent not exceeding [56]> [2]>£6,000<[2][2]>£15,000<[2]<[56] [149]>[56]>€19,050<[56]<[149][149]>[200]>€30,000<[200]<[149][200]>€40,000<[200] per annum

Exempt.

(2) For any definite term less than a year of any lands, tenements or heritable subjects

The same duty as a lease for a year at the rent reserved for the definite term.

(3) For any other definite term or for any indefinite term of any lands, tenements, or heritable subjects—

[146]>

(a) where the consideration, or any part of the consideration (other than rent), moving either to the lessor or to any other person, consists of any money, stock or security, and—

(i) the amount or value of such consideration which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £60,000 and the lease contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be—

(I) wholly attributable to residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions, in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £60,000:

for the consideration which is attributable to residential property

Exempt.

(ii) the amount or value of such consideration which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £100,000 and the lease contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be—

(I) wholly attributable to residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £100,000 and clause (i) does not apply

3 per cent of the consideration which is attributable to residential property but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

(iii) the amount or value of such consideration which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £170,000 and the lease contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be—

(I) wholly attributable to residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £170,000 and clauses (i) and (ii) do not apply

4 per cent of the consideration which is attributable to residential property but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

(iv) the amount or value of such consideration which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £250,000 and the lease contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be—

(I) wholly attributable to residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £250,000 and clauses (i) to (iii) do not apply

5 per cent of the consideration which is attributable to residential property but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

(v) the amount or value of such consideration which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed £500,000 and the lease contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be—

(I) wholly attributable to residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds £500,000 and clauses (i) to (iv) do not apply

7 per cent of the consideration which is attributable to residential property but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

(vi) the amount or value of such consideration is wholly or partly attributable to residential property and clauses (i) to (v) do not apply

9 per cent of the consideration which is attributable to residential property but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

<[146]

[150]>

[146]>

(a) where the consideration, or any part of the consideration (other than rent), moving either to the lessor or to any other person, consists of any money, stock or security, and—

(i) the amount or value of such consideration which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed [57]>£100,000<[57][57]>€127,000<[57] and the lease contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be—

(I) wholly attributable to residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds

£10,000

9 per cent of the consideration which is attributable to residential property but where the calculation results in an amount which is not a multiple of [58]>£1<[58][58]>€1<[58] the amount so calculated shall be rounded [59]>up to the nearest £<[59][59]>down to the nearest €<[59].

(ii) the amount or value of such consideration which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed [60]>£150,000<[60][60]>€190,500<[60] and the lease contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be—

(I) wholly attributable to residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds [60]>£150,000<[60][60]>€190,500<[60] and clause (i) does not

apply

9 per cent of the consideration which is attributable to residential property but where the calculation results in an amount which is not a multiple of [61]>£1<[61][61]>€1<[61] the amount so calculated shall be rounded [62]>up to the nearest £<[62][62]>down to the nearest €<[62].

(iii) the amount or value of such consideration which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed [63]>£200,000<[63][63]>€254,000<[63] and the lease contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be—

(I) wholly attributable to residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds [63]>£200,000<[63][63]>€254,000<[63] and clauses (i) and (ii) do

not apply

9 per cent of the consideration which is attributable to residential property but where the calculation results in an amount which is not a multiple of [64]>£1<[64][64]>€1<[64] the amount so calculated shall be rounded [65]>up to the nearest £<[65][65]>down to the nearest €<[65].

(iv) the amount or value of such consideration which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed [66]>£250,000<[66][66]>€317,500<[66] and the lease contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be—

(I) wholly attributable to residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds [66]>£250,000<[66][66]>€317,500<[66] and clauses (i) to (iii) do

not apply

9 per cent of the consideration which is attributable to residential property but where the calculation results in an amount which is not a multiple of [67]>£1<[67][67]>€1<[67] the amount so calculated shall be rounded [68]>up to the nearest £<[68][68]>down to the nearest €<[68].

(v) the amount or value of such consideration which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed [69]>£300,000<[69][69]>€381,000<[69] and the lease contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be—

(I) wholly attributable to residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds [69]>£300,000<[69][69]>€381,000<[69] and clauses (i) to (iv) do

not apply

9 per cent of the consideration which is attributable to residential property but where the calculation results in an amount which is not a multiple of [70]>£1<[70][70]>€1<[70] the amount so calculated shall be rounded [71]>up to the nearest £<[71][71]>down to the nearest €<[71].

(vi) the amount or value of such consideration which is attributable to residential property, or would be so attributable if the contents of residential property were considered to be residential property, does not exceed [72]>£500,000<[72][72]>€635,000<[72] and the lease contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be—

(I) wholly attributable to residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to residential property, or which would be so attributable if the contents of residential property were considered to be residential property, exceeds [72]>£500,000<[72][72]>€635,000<[72] and clauses (i) to (v) do

not apply

9 per cent of the consideration which is attributable to residential property but where the calculation results in an amount which is not a multiple of [73]>£1<[73][73]>€1<[73] the amount so calculated shall be rounded [74]>up to the nearest £<[74][74]>down to the nearest €<[74].

(vii) the amount or value of such consideration is wholly or partly attributable to residential property and clauses (i) to (vi) do not apply

9 per cent of the consideration which is attributable to residential property but where the calculation results in an amount which is not a multiple of [75]>£1<[75][75]>€1<[75] the amount so calculated shall be rounded [76]>up to the nearest £<[76][76]>down to the nearest €<[76].

<[146]

<[150]

[170]>

[150]>

(a) where the consideration, or any part of the consideration (other than rent), moving either to the lessor or to any other person, consists of any money, stock or security, and

[163]>

(i) the amount or value of such consideration which is attributable to residential property does not exceed €127,000 and the lease contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be—

(I) wholly attributable to residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to residential property exceeds €127,000:

for the consideration which is attributable to residential property

Exempt.

(ii) the amount or value of such consideration for the lease is wholly or partly attributable to residential property and the instrument contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be—

(I) wholly attributable to residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which, had there been a larger transaction or a series of transactions, the amount or value, or the aggregate amount or value, of the consideration (other than the consideration for the lease concerned which is wholly or partly attributable to residential property and other than rent) would have been wholly or partly attributable to residential property and clause (i) does not apply:

for the consideration which is attributable to residential property

0 per cent of the first €125,000 of the consideration, 7 per cent of the next €875,000 of the consideration and 9 per cent of the balance of the consideration thereafter but where the calculation at a percentage rate results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.

<[163]

[163]>

(i) the amount or value of such consideration for the lease is wholly or partly attributable to residential property and the instrument contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be—

(I) wholly attributable to residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which, had there been a larger transaction or a series of transactions, the amount or value, or the aggregate amount or value, of the consideration (other than the consideration for the lease concerned which is wholly or partly attributable to residential property and other than rent) would have been wholly or partly attributable to residential property:

for the consideration which is attributable to residential property

1 per cent of the first €1,000,000 of the consideration and 2 per cent of the balance of the consideration thereafter but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall, if less than €1, be rounded up to €1 and, if more than €1, be rounded down to the nearest €.”,

<[163]

(iii) the amount or value of such consideration for the lease is wholly or partly attributable to residential property and the instrument contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be—

(I) wholly attributable to residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument forms part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to residential property is an amount equal to Y

where—

Y is the amount or value, or the aggregate amount or value, of the consideration (other than rent) in respect of the larger transaction or of the series of transactions which is attributable to residential property,

and [164]>clauses (i) and (ii) do<[164][164]>clause (i) does<[164] not apply:

for the consideration which is attributable to residential property

Stamp duty of an amount determined by the formula—

A

×

B

C

where—

A is the amount of stamp duty that would have been chargeable under [165]>clause (ii)<[165][165]>clause (i)<[165] on the amount or value, or the aggregate amount or value, of the consideration (other than rent) in respect of the larger transaction or of the series of transactions which is attributable to residential property had [165]>clause (ii)<[165][165]>clause (i)<[165] applied to such consideration,

B is the amount or value of the consideration (other than rent) for the lease concerned which is attributable to residential property, and

C is the amount or value, or the aggregate amount or value, of the consideration (other than rent) in respect of the larger transaction or of the series of transactions which is attributable to residential property,

but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.

(iv) the amount or value of such consideration is wholly or partly attributable to residential property and clauses (i) to (iii) do not apply

[166]>9 per cent<[166][166]>2 per cent<[166] of the consideration which is attributable to residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated [167]>shall be rounded down to the nearest €.<[167][167]>shall, if less than €1, be rounded up to €1 and, if more than €1, be rounded down to the nearest €.<[167]

<[150]

[122]>

(b) where the consideration, or any part of the consideration (other than rent), moving either to the lessor or to any other person, consists of any money, stock or security, and—

(i) the amount or value of such consideration which is attributable to property which is not residential property does not exceed [77]>£5,000<[77][77]>€6,350<[77] and the lease contains a statement certifying that the consideration for the lease is, as the case may be—

(I) wholly attributable to property which is not residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions, in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds [77]>£5,000<[77][77]>€6,350<[77]:

for the consideration which is attributable to property which is not residential property

Exempt.

(ii) the amount or value of such consideration which is attributable to property which is not residential property does not exceed [78]>£10,000<[78][78]>€12,700<[78] and the lease contains a statement certifying that the consideration for the lease is, as the case may be—

(I) wholly attributable to property which is not residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds [78]>£10,000<[78][78]>€12,700<[78] and clause (i) does not apply

1 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of [79]>£1<[79][79]>€1<[79] the amount so calculated shall be rounded [80]>up to the nearest £<[80][80]>down to the nearest €<[80].

(iii) the amount or value of such consideration which is attributable to property which is not residential property does not exceed [81]>£15,000<[81][81]>€19,050<[81] and the lease contains a statement certifying that the consideration for the lease is, as the case may be—

(I) wholly attributable to property which is not residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds [81]>£15,000<[81][81]>€19,050<[81] and clauses (i) and (ii) do not apply

2 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of [82]>£1<[82][82]>€1<[82] the amount so calculated shall be rounded [83]>up to the nearest £<[83][83]>down to the nearest €<[83].

(iv) the amount or value of such consideration which is attributable to property which is not residential property does not exceed [84]>£25,000<[84][84]>€31,750<[84] and the lease contains a statement certifying that the consideration for the lease is, as the case may be—

(I) wholly attributable to property which is not residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds [84]>£25,000<[84][84]>€31,750<[84] and clauses (i) to (iii) do not apply

3 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of [85]>£1<[85][85]>€1<[85] the amount so calculated shall be rounded [86]>up to the nearest £<[86][86]>down to the nearest €<[86].

(v) the amount or value of such consideration which is attributable to property which is not residential property does not exceed [87]>£50,000<[87][87]>€63,450<[87] and the lease contains a statement certifying that the consideration for the lease is, as the case may be—

(I) wholly attributable to property which is not residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds [87]>£50,000<[87][87]>€63,450<[87] and clauses (i) to (iv) do not apply

4 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of [88]>£1<[88][88]>€1<[88] the amount so calculated shall be rounded [89]>up to the nearest £<[89][89]>down to the nearest €<[89].

(vi) the amount or value of such consideration which is attributable to property which is not residential property does not exceed [90]>£60,000<[90][90]>€76,200<[90] and the lease contains a statement certifying that the consideration for the lease is, as the case may be—

(I) wholly attributable to property which is not residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds [90]>£60,000<[90][90]>€76,200<[90] and clauses (i) to (v) do not apply

5 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of [91]>£1<[91][91]>€1<[91] the amount so calculated shall be rounded [92]>up to the nearest £<[92][92]>down to the nearest €<[92].

(vii) the instrument contains a statement certifying that the consideration for the lease is, as the case may be—

(I) wholly attributable to property which is not residential property, or

(II) partly attributable to residential property,

and clauses (i) to (vi) do not apply

6 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of [93]>£1<[93][93]>€1<[93] the amount so calculated shall be rounded [94]>up to the nearest £<[94][94]>down to the nearest €<[94].

(viii) the amount or value of such consideration is wholly or partly attributable to property which is not residential property and clauses (i) to (vii) do not apply

9 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of [95]>£1<[95][95]>€1<[95] the amount so calculated shall be rounded [96]>up to the nearest £<[96][96]>down to the nearest €<[96].

<[122]

[122]>

(b) where the consideration, or any part of the consideration (other than rent), moving either to the lessor or to any other person, consists of any money, stock or security, and—

(i) the amount or value of such consideration which is attributable to property which is not residential property does not exceed €10,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—

(I) wholly attributable to property which is not residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds €10,000:

for the consideration which is attributable to property which is not residential property

Exempt.

(ii) the amount or value of such consideration which is attributable to property which is not residential property does not exceed €20,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—

(I) wholly attributable to property which is not residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds €20,000 and clause (i) does not apply

1 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.

(iii) the amount or value of such consideration which is attributable to property which is not residential property does not exceed €30,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—

(I) wholly attributable to property which is not residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds €30,000 and clauses (i) and (ii) do not apply

2 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.

(iv) the amount or value of such consideration which is attributable to property which is not residential property does not exceed €40,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—

(I) wholly attributable to property which is not residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds €40,000 and clauses (i) to (iii) do not apply

3 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.

(v) the amount or value of such consideration which is attributable to property which is not residential property does not exceed €70,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—

(I) wholly attributable to property which is not residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds €70,000 and clauses (i) to (iv) do not apply

4 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.

(vi) the amount or value of such consideration which is attributable to property which is not residential property does not exceed €80,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—

(I) wholly attributable to property which is not residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds €80,000 and clauses (i) to (v) do not apply

5 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.

[154]>

(vii) the amount or value of such consideration which is attributable to property which is not residential property does not exceed €100,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—

(I) wholly attributable to property which is not residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds €100,000 and clauses (i) to (vi) do not apply

6 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.

(viii) the amount or value of such consideration which is attributable to property which is not residential property does not exceed €120,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—

(I) wholly attributable to property which is not residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds €120,000 and clauses (i) to (vii) do not apply

7 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.

(ix) the amount or value of such consideration which is attributable to property which is not residential property does not exceed €150,000 and the lease contains a statement certifying that the consideration for the lease is, as the case may be—

(I) wholly attributable to property which is not residential property, or

(II) partly attributable to residential property,

and that the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to property which is not residential property exceeds €150,000 and clauses (i) to (viii) do not apply

8 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.

(x) the amount or value of such consideration is wholly or partly attributable to property which is not residential property and clauses (i) to (ix) do not apply

9 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.

<[154]

[154]>

(vii) the amount or value of such consideration is wholly or partly attributable to property which is not residential property and clauses (i) to (vi) do not apply

6 per cent of the consideration which is attributable to property which is not residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.

<[154]

<[122]

<[170]

[170]>

(a) where the consideration, or any part of the consideration (other than rent), moving either to the lessor or to any other person, consists of any money, stock or security, and

(i) the amount or value of such consideration for the lease is wholly or partly attributable to residential property and [182]>the instrument contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be—<[182]

[183]>

(I) wholly attributable to residential property, or

<[183]

[184]>

(II) partly attributable to residential property,

<[184]

[185]>and that<[185] the transaction effected by that instrument does not form part of a larger transaction or of a series of transactions in respect of which, had there been a larger transaction or a series of transactions, the amount or value, or the aggregate amount or value, of the consideration (other than the consideration for the lease concerned which is wholly or partly attributable to residential property and other than rent) would have been wholly or partly attributable to residential property:

for the consideration which is attributable to residential property.........

1 per cent of the first €1,000,000 of the consideration and 2 per cent of the balance the consideration thereafter but where the calculation results in an amount which not a multiple €1 the amount so calculated shall be rounded down to the nearest €.

(ii) the amount or value of such consideration for the lease is wholly or partly attributable to residential property and [186]>the instrument contains a statement certifying that the consideration (other than rent) for the lease is, as the case may be—<[186]

[187]>

(I) wholly attributable to residential property, or

<[187]

[188]>

(II) partly attributable to residential property,

<[188]

[189]>and that<[189] the transaction effected by that instrument forms part of a larger transaction or of a series of transactions in respect of which the amount or value, or the aggregate amount or value, of the consideration (other than rent) which is attributable to residential property is an amount equal to Y

where—

Y is the amount or value, or the aggregate amount or value, of the consideration (other than rent) in respect of the larger transaction or of the series of transactions which is attributable to residential property,

and clause (i) does not apply:

for the consideration which is attributable to residential property..............

Stamp duty of an amount determined by the formula—

A

×

B

C

where—

A is the amount of stamp duty that would have been chargeable under clause (i) on the amount or value, or the aggregate amount or value, of the consideration (other than rent) in respect of the larger transaction or of the series of transactions which is attributable to residential property had clause (i) applied to such consideration,

B is the amount or value of the consideration (other than rent) for the lease concerned which is attributable to residential property, and

C is the amount or value, or the aggregate amount or value, of the consideration (other than rent) in respect of the larger transaction or of the series of transactions which is attributable to residential property,

but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.

[190]>

(iii) the amount or value of such consideration is wholly or partly attributable to residential property and clauses (i) and (ii) do not apply......................

<[190]

[190]>

2 per cent of the consideration which is attributable to residential property but where the calculation results in an amount which is not a multiple of €1 the amount so calculated shall be rounded down to the nearest €.

<[190]

(b) where the consideration, or any part of the consideration (other than rent), moving either to the lessor or to any other person, consists of any money, stock or security, and the amount or value of such consideration is wholly or partly attributable to property which is not residential property ....

[201]>2 per cent<[201][203]>[204]>[201]>6 per cent<[201]<[203]<[204][203]>[204]>7.5 per cent<[203]<[204] of consideration which is attributable to property which is not residential property but where the calculation results in an amount which not a multiple €1 the amount so calculated shall be rounded down to the nearest €.

<[170]

(c) where the consideration or any part of the consideration is any rent, in respect of such consideration, whether reserved as a yearly rent or otherwise:

(i) if the term does not exceed 35 years or is indefinite

1 per cent of the average annual rent but where the calculation results in an amount which is not a multiple of [97]>£1<[97][97]>€1<[97] the amount so calculated shall be rounded [98]>up to the nearest £<[98][98]>down to the nearest €<[98].

(ii) if the term exceeds 35 years but does not exceed 100 years

6 per cent of the average annual rent but where the calculation results in an amount which is not a multiple of [99]>£1<[99][99]>€1<[99] the amount so calculated shall be rounded [100]>up to the nearest £<[100][100]>down to the nearest €<[100].

(iii) if the term exceeds 100 years

12 per cent of the average annual rent but where the calculation results in an amount which is not a multiple of [101]>£1<[101][101]>€1<[101] the amount so calculated shall be rounded [102]>up to the nearest £<[102][102]>down to the nearest €<[102].

(4) Lease made subsequently to, and in conformity with, an agreement duly stamped under the provisions of [191]> [155]> [144]>section 50 <[144][144]> section 50 or 50A <[144]<[155][155]> section 50 or 50A <[155]<[191] [191]>section 50 or 50A<[191]

[103]>£10<[103][103]>€12.50<[103] .

(5) Of any other kind not already described under this heading which relates to immovable property situated in the State or to any right over or interest in such property

[104]>£10<[104][104]>€12.50<[104] .

[140]>

LETTER OF CREDIT.

See BILL OF EXCHANGE.

<[140]

[132]>

MORTGAGE, BOND, DEBENTURE, COVENANT (except a marketable security) which is a security for the payment or repayment of money which is a charge or incumbrance on property situated in the State other than shares in stocks or funds of the Government or the Oireachtas.

(1) Being the only or principal or primary security (other than an equitable mortgage):

where the amount secured does not exceed [3]>£20,000<[3] [4]>[3]>£200,000<[3]<[4][4]>€254,000<[4]

Exempt.

where the amount secured exceeds [3]>£20,000<[3] [4]>[3]>£200,000<[3]<[4][4]>€254,000<[4]

0.1 per cent of the amount secured and where the calculation results in an amount which is not a multiple of [105]>£1<[105][105]>€1<[105] the amount so calculated shall be rounded [106]>up to the nearest £<[106][106]>down to the nearest €<[106] but in no case shall the duty so charged exceed [107]>£500<[107][107]>€630<[107].

(2) Being a collateral, or auxiliary, or additional, or substituted security (other than an equitable mortgage), or by way of further assurance for the above-mentioned purpose where the principal or primary security is not chargeable to duty or is duly stamped:

where the amount secured does not exceed [3]>£20,000<[3] [4]>[3]>£200,000<[3]<[4][4]>€254,000<[4]

Exempt.

where the amount secured exceeds [3]>£20,000<[3] [4]>[3]>£200,000<[3]<[4][4]>€254,000<[4]

[108]>£10<[108][108]>€12.50<[108] .

(3) Being an equitable mortgage:

where the amount secured does not exceed [3]>£20,000<[3] [4]>[3]>£200,000<[3]<[4][4]>€254,000<[4]

Exempt.

where the amount secured exceeds [3]>£20,000<[3] [4]>[3]>£200,000<[3]<[4][4]>€254,000<[4]

0.05 per cent of the amount secured and where the calculation results in an amount which is not a multiple of [109]>£1<[109][109]>€1<[109] the amount so calculated shall be rounded [110]>up to the nearest £<[110][110]>down to the nearest €<[110] but in no case shall the duty so charged exceed [111]>£500<[111][111]>€630<[111].

(4) Transfer, assignment or disposition of any such mortgage, bond, debenture, or covenant (except a marketable security) or of any money or stock secured by any such instrument or by any judgement:

where the amount secured does not exceed [3]>£20,000<[3] [4]>[3]>£200,000<[3]<[4][4]>€254,000<[4]

Exempt.

where the amount secured exceeds [3]>£20,000<[3] [4]>[3]>£200,000<[3]<[4][4]>€254,000<[4]

0.05 per cent of the amount transferred, assigned, or disposed, exclusive of interest which is not in arrear and where the calculation results in an amount which is not a multiple of [112]>£1<[112][112]>€1<[112] the amount so calculated shall be rounded [113]>up to the nearest £<[113][113]>down to the nearest €<[113] but in no case shall the duty so charged exceed [114]>£500<[114][114]>€630<[114].

where any further money is added to the money already secured

The same duty as a principal security for such further money.

<[132]

[133]>

MORTGAGE OF STOCK or MARKETABLE SECURITY.

By deed. See MORTGAGE, etc.

<[133]

ORDER for the payment of money.

See BILL OF EXCHANGE.

PARTITION or DIVISION — instruments effecting.

In the case specified in section 38 , see that section.

[5]>

POLICY OF LIFE INSURANCE made for a period exceeding 2 years where the risk to which the policy relates is located in the State.

Where the sum insured exceeds £50

0.1 per cent of the amount insured but where the calculation results in an amount which is not a multiple of £1 the amount so calculated shall be rounded up to the nearest £.

<[5]

POLICY OF INSURANCE other than Life Insurance where the risk to which the policy relates is located in the State.

Where there is one premium only and the amount of that premium equals or exceeds [115]>£15<[115][115]>€20<[115] or, where there is more than one premium and the total amount payable in respect of that premium in any period of 12 months equals or exceeds [115]>£15<[115][115]>€20<[115]

[116]>£1<[116][116]>€1<[116].

[141]>

PROMISSORY NOTE.

See BILL OF EXCHANGE.

<[141]

[142]>

RELEASE or RENUNCIATION of any property, or of any right or interest in any property.

On a sale.

See CONVEYANCE or TRANSFER on sale.

In any other case

[117]>£10<[117][117]>€12.50<[117] .

<[142]

[142]>

RELEASE or RENUNCIATION of any property, or of any right or interest in any property.

On a sale.

See CONVEYANCE or TRANSFER on sale.

Exemption.

Instrument which contains a statement certifying that the instrument is a release or renunciation of property, or of a right or interest in property, which is not a release or renunciation on a sale.

<[142]

[202]>

SHARE WARRANT issued under the provisions of the Companies Act, 1963, and STOCK CERTIFICATE to bearer, and any instrument to bearer issued by or on behalf of any company or body of persons formed or established in the State and having a like effect as such a share warrant or such a stock certificate to bearer, expressed in the currency of the State

<[202]

A duty of an amount equal to 3 times the amount of the ad valorem stamp duty which would be chargeable on a deed transferring the share or shares or stock specified in the warrant or certificate or instrument having a like effect as such a warrant or certificate if the consideration for the transfer were the nominal value of such share or shares or stock.

[143]>

SURRENDER of any property, or of any right or interest in any property.

On a sale.

See CONVEYANCE or TRANSFER.

In any other case

[118]>£10<[118][118]>€12.50<[118] .

<[143]

[143]>

SURRENDER of any property, or of any right or interest in any property.

On a sale.

See CONVEYANCE or TRANSFER on sale.

Exemption.

Instrument which contains a statement certifying that the instrument is a surrender of property, or of a right or interest in property, not being a surrender on a sale.

<[143]

TRANSFER.

See CONVEYANCE or TRANSFER.

[1]

[-] [-] [+] [+]

Substituted by FA00 s133(1)(a). Shall have effect in relation to instruments executed on or after 10 February 2000.

[2]

[-] [+]

Substituted by FA00 s133(1)(b). Shall have effect in relation to instruments executed on or after 1 December 1999.

[3]

[-] [+] [-] [+] [-] [+] [-] [+] [-] [+] [-] [+] [-] [+] [-] [+]

Substituted by FA01 s213(1)(a). Applies and has effect in relation to instruments executed on or after 26 January 2001.

[4]

[-] [+] [-] [+] [-] [+] [-] [+] [-] [+] [-] [+] [-] [+] [-] [+]

Substituted by FA01 s213(1)(b). Applies and has effect in relation to instruments executed on or after 1 January 2002.

[5]

[-]

Deleted by FA01 s213(1)(c). Applies and has effect in relation to instruments executed and policies of life insurance varied on or after 1 January 2001.

[6]

[-] [+] [-] [+]

Substituted by FA01 sched5.

[7]

[-] [+]

Substituted by FA01 sched5.

[8]

[-] [+]

Substituted by FA01 sched5.

[9]

[-] [+]

Substituted by FA01 sched5.

[10]

[-] [+]

Substituted by FA01 sched5.

[11]

[-] [+]

Substituted by FA01 sched5.

[12]

[-] [+]

Substituted by FA01 sched5.

[13]

[-] [+]

Substituted by FA01 sched5.

[14]

[-] [+]

Substituted by FA01 sched5.

[15]

[-] [+]

Substituted by FA01 sched5.

[16]

[-] [+]

Substituted by FA01 sched5.

[17]

[-] [+]

Substituted by FA01 sched5.

[18]

[-] [+]

Substituted by FA01 sched5.

[19]

[-] [+]

Substituted by FA01 sched5.

[20]

[-] [+]

Substituted by FA01 sched5.

[21]

[-] [+]

Substituted by FA01 sched5.

[22]

[-] [+]

Substituted by FA01 sched5.

[23]

[-] [+]

Substituted by FA01 sched5.

[24]

[-] [+]

Substituted by FA01 sched5.

[25]

[-] [+]

Substituted by FA01 sched5.

[26]

[-] [+]

Substituted by FA01 sched5.

[27]

[-] [+]

Substituted by FA01 sched5.

[28]

[-] [+]

Substituted by FA01 sched5.

[29]

[-] [+]

Substituted by FA01 sched5.

[30]

[-] [+]

Substituted by FA01 sched5.

[31]

[-] [+] [-] [+]

Substituted by FA01 sched5.

[32]

[-] [+] [-] [+]

Substituted by FA01 sched5.

[33]

[-] [+]

Substituted by FA01 sched5.

[34]

[-] [+]

Substituted by FA01 sched5.

[35]

[-] [+] [-] [+]

Substituted by FA01 sched5.

[36]

[-] [+]

Substituted by FA01 sched5.

[37]

[-] [+]

Substituted by FA01 sched5.

[38]

[-] [+] [-] [+]

Substituted by FA01 sched5.

[39]

[-] [+]

Substituted by FA01 sched5.

[40]

[-] [+]

Substituted by FA01 sched5.

[41]

[-] [+] [-] [+]

Substituted by FA01 sched5.

[42]

[-] [+]

Substituted by FA01 sched5.

[43]

[-] [+]

Substituted by FA01 sched5.

[44]

[-] [+] [-] [+]

Substituted by FA01 sched5.

[45]

[-] [+]

Substituted by FA01 sched5.

[46]

[-] [+]

Substituted by FA01 sched5.

[47]

[-] [+]

Substituted by FA01 sched5.

[48]

[-] [+]

Substituted by FA01 sched5.

[49]

[-] [+]

Substituted by FA01 sched5.

[50]

[-] [+]

Substituted by FA01 sched5.

[51]

[-] [+]

Substituted by FA01 sched5.

[52]

[-] [+]

Substituted by FA01 sched5.

[53]

[-] [+]

Substituted by FA01 sched5.

[54]

[-] [+] [-] [+]

Substituted by FA01 sched5.

[55]

[-] [+]

Substituted by FA01 sched5.

[56]

[-] [+]

Substituted by FA01 sched5.

[57]

[-] [+]

Substituted by FA01 sched5.

[58]

[-] [+]

Substituted by FA01 sched5.

[59]

[-] [+]

Substituted by FA01 sched5.

[60]

[-] [+] [-] [+]

Substituted by FA01 sched5.

[61]

[-] [+]

Substituted by FA01 sched5.

[62]

[-] [+]

Substituted by FA01 sched5.

[63]

[-] [+] [-] [+]

Substituted by FA01 sched5.

[64]

[-] [+]

Substituted by FA01 sched5.

[65]

[-] [+]

Substituted by FA01 sched5.

[66]

[-] [+] [-] [+]

Substituted by FA01 sched5.

[67]

[-] [+]

Substituted by FA01 sched5.

[68]

[-] [+]

Substituted by FA01 sched5.

[69]

[-] [+] [-] [+]

Substituted by FA01 sched5.

[70]

[-] [+]

Substituted by FA01 sched5.

[71]

[-] [+]

Substituted by FA01 sched5.

[72]

[-] [+] [-] [+]

Substituted by FA01 sched5.

[73]

[-] [+]

Substituted by FA01 sched5.

[74]

[-] [+]

Substituted by FA01 sched5.

[75]

[-] [+]

Substituted by FA01 sched5.

[76]

[-] [+]

Substituted by FA01 sched5.

[77]

[-] [+] [-] [+]

Substituted by FA01 sched5.

[78]

[-] [+] [-] [+]

Substituted by FA01 sched5.

[79]

[-] [+]

Substituted by FA01 sched5.

[80]

[-] [+]

Substituted by FA01 sched5.

[81]

[-] [+] [-] [+]

Substituted by FA01 sched5.

[82]

[-] [+]

Substituted by FA01 sched5.

[83]

[-] [+]

Substituted by FA01 sched5.

[84]

[-] [+] [-] [+]

Substituted by FA01 sched5.

[85]

[-] [+]

Substituted by FA01 sched5.

[86]

[-] [+]

Substituted by FA01 sched5.

[87]

[-] [+] [-] [+]

Substituted by FA01 sched5.

[88]

[-] [+]

Substituted by FA01 sched5.

[89]

[-] [+]

Substituted by FA01 sched5.

[90]

[-] [+] [-] [+]

Substituted by FA01 sched5.

[91]

[-] [+]

Substituted by FA01 sched5.

[92]

[-] [+]

Substituted by FA01 sched5.

[93]

[-] [+]

Substituted by FA01 sched5.

[94]

[-] [+]

Substituted by FA01 sched5.

[95]

[-] [+]

Substituted by FA01 sched5.

[96]

[-] [+]

Substituted by FA01 sched5.

[97]

[-] [+]

Substituted by FA01 sched5.

[98]

[-] [+]

Substituted by FA01 sched5.

[99]

[-] [+]

Substituted by FA01 sched5.

[100]

[-] [+]

Substituted by FA01 sched5.

[101]

[-] [+]

Substituted by FA01 sched5.

[102]

[-] [+]

Substituted by FA01 sched5.

[103]

[-] [+]

Substituted by FA01 sched5.

[104]

[-] [+]

Substituted by FA01 sched5.

[105]

[-] [+]

Substituted by FA01 sched5.

[106]

[-] [+]

Substituted by FA01 sched5.

[107]

[-] [+]

Substituted by FA01 sched5.

[108]

[-] [+]

Substituted by FA01 sched5.

[109]

[-] [+]

Substituted by FA01 sched5.

[110]

[-] [+]

Substituted by FA01 sched5.

[111]

[-] [+]

Substituted by FA01 sched5.

[112]

[-] [+]

Substituted by FA01 sched5.

[113]

[-] [+]

Substituted by FA01 sched5.

[114]

[-] [+]

Substituted by FA01 sched5.

[115]

[-] [+] [-] [+]

Substituted by FA01 sched5.

[116]

[-] [+]

Substituted by FA01 sched5.

[117]

[-] [+]

Substituted by FA01 sched5.

[118]

[-] [+]

Substituted by FA01 sched5.

[119]

[-] [+] [-] [+]

Substituted by FA03 s143(1)(a). Has effect with respect to bills of exchange (other than cheques) and promissory notes drawn on or after 1 January 2003 and with respect to cheques drawn on or after 5 December 2002.

[120]

[-] [+]

Substituted by FA03 s143(1)(b). Shall apply and have effect as respects instruments executed on or after 6 February 2003.

[121]

[-] [+]

Substituted by FA03 s143(1)(c). Shall apply and have effect as respects instruments executed on or after 4 December 2002.

[122]

[-] [+]

Substituted by FA03 s143(1)(d). Shall apply and have effect as respects instruments executed on or after 4 December 2002.

[123]

[-] [-]

Deleted by FA07 s100(1)(h)(i)(I). This section applies to instruments executed on or after 7 December 2006.

[124]

[-]

Deleted by FA07 s100(1)(h)(i)(II). This section applies to instruments executed on or after 7 December 2006.

[125]

[-]

Deleted by FA07 s100(1)(h)(i)(III). This section applies to instruments executed on or after 7 December 2006.

[126]

[-]

Deleted by FA07 s100(1)(h)(i)(IV). This section applies to instruments executed on or after 7 December 2006.

[127]

[-]

Deleted by FA07 s100(1)(h)(i)(V). This section applies to instruments executed on or after 7 December 2006.

[128]

[-]

Deleted by FA07 s100(1)(h)(i)(VI). This section applies to instruments executed on or after 7 December 2006.

[129]

[-]

Deleted by FA07 s100(1)(h)(i)(VII). This section applies to instruments executed on or after 7 December 2006.

[130]

[-]

Deleted by FA07 s100(1)(h)(i)(VIII). This section applies to instruments executed on or after 7 December 2006.

[131]

[-]

Deleted by FA07 s100(1)(h)(i)(IX). This section applies to instruments executed on or after 7 December 2006.

[132]

[-]

Deleted by FA07 s100(1)(h)(i)(X). This section applies to instruments executed on or after 7 December 2006.

[133]

[-]

Deleted by FA07 s100(1)(h)(i)(XI). This section applies to instruments executed on or after 7 December 2006.

[134]

[-] [-]

Deleted by FA07 s100(1)(h)(ii). This section applies to instruments executed on or after 7 December 2006.

[135]

[-] [-]

Deleted by FA07 s100(1)(h)(iii). This section applies to instruments executed on or after 7 December 2006.

[136]

[-] [-]

Deleted by FA07 s100(1)(h)(iv). This section applies to instruments executed on or after 7 December 2006.

[137]

[-] [+]

Substituted by FA07 s101(1)(j)(i). This section applies to instruments drawn, made or executed on or after 2 April 2007

[138]

[-] [+]

Substituted by FA07 s101(1)(j)(ii). This section applies to instruments drawn, made or executed on or after 2 April 2007

[139]

[-]

Deleted by FA07 s101(1)(j)(iii)(I). This section applies to instruments drawn, made or executed on or after 2 April 2007

[140]

[-]

Deleted by FA07 s101(1)(j)(iii)(II). This section applies to instruments drawn, made or executed on or after 2 April 2007

[141]

[-]

Deleted by FA07 s101(1)(j)(iii)(III). This section applies to instruments drawn, made or executed on or after 2 April 2007

[142]

[-] [+]

Substituted by FA07 s101(1)(j)(iv). This section applies to instruments drawn, made or executed on or after 2 April 2007

[143]

[-] [+]

Substituted by FA07 s101(1)(j)(v). This section applies to instruments drawn, made or executed on or after 2 April 2007

[144]

[-] [+]

Substituted by FA07 s110(1)(d). This section comes into operation on such day or days as the Minister for Finance may by order appoint and different days may be appointed for different purposes or different provisions.

[145]

[-] [+]

Substituted by FA98No2 s3(a).

[146]

[-] [+]

Substituted by FA98No2 s3(b).

[147]

[-] [+]

Substituted by FA08 s125(1)(a). Applies as respects bills of exchange drawn on or after 6 December 2007.

[148]

[-] [+] [+]

Substituted by FA08 s125(1)(b). Applies as respects instruments executed on or after 5 November 2007.

[149]

[-] [+]

Substituted by FA08 s125(1)(c). Applies as respects instruments executed on or after 13 March 2008.

[150]

[-] [+]

Substituted by FA08 s125(1)(d). Applies as respects instruments executed on or after 5 November 2007.

[151]

[-] [+]

Substituted by F(No.2)A08 s87(1)(a). Applies as respects bills of exchange drawn on or after 15 October 2008.

[152]

[-] [+]

Substituted by F(No.2)A08 s87(1)(b). Applies as respects instruments executed on or after 24 December 2008.

[153]

[-] [+]

Substituted by F(No.2)A08 s87(1)(c). Applies as respects instruments executed on or after 15 October 2008.

[154]

[-] [+]

Substituted by F(No.2)A08 s87(1)(d). Applies as respects instruments executed on or after 15 October 2008.

[155]

[-] [+]

Substituted by F(No.2)A08 s82(1)(d). This section comes into operation on such day or days as the Minister for Finance may by order appoint and different days may be appointed for different purposes or different provisions.

[156]

[-] [+]

Substituted by FA11 s66(1)(a). Shall apply as respects instruments executed on or after 8 December 2010. Shall not apply as respects any instrument executed before 1 July 2011 where— (a) the effect of the application of that subsection would be to increase the duty otherwise chargeable on the instrument, and (b) the instrument contains a statement, in such form as the Revenue Commissioners may specify, certifying that the instrument was executed solely in pursuance of a binding contract entered into before 8 December 2010.

[157]

[-] [+]

Substituted by FA11 s66(1)(b)(i). Shall apply as respects instruments executed on or after 8 December 2010. Shall not apply as respects any instrument executed before 1 July 2011 where— (a) the effect of the application of that subsection would be to increase the duty otherwise chargeable on the instrument, and (b) the instrument contains a statement, in such form as the Revenue Commissioners may specify, certifying that the instrument was executed solely in pursuance of a binding contract entered into before 8 December 2010.

[158]

[-] [+] [-] [+]

Substituted by FA11 s66(1)(b)(ii). Shall apply as respects instruments executed on or after 8 December 2010. Shall not apply as respects any instrument executed before 1 July 2011 where— (a) the effect of the application of that subsection would be to increase the duty otherwise chargeable on the instrument, and (b) the instrument contains a statement, in such form as the Revenue Commissioners may specify, certifying that the instrument was executed solely in pursuance of a binding contract entered into before 8 December 2010.

[159]

[-] [+]

Substituted by FA11 s66(1)(b)(iii). Shall apply as respects instruments executed on or after 8 December 2010. Shall not apply as respects any instrument executed before 1 July 2011 where— (a) the effect of the application of that subsection would be to increase the duty otherwise chargeable on the instrument, and (b) the instrument contains a statement, in such form as the Revenue Commissioners may specify, certifying that the instrument was executed solely in pursuance of a binding contract entered into before 8 December 2010.

[160]

[-] [+]

Substituted by FA11 s66(1)(c)(i). Shall apply as respects instruments executed on or after 8 December 2010. Shall not apply as respects any instrument executed before 1 July 2011 where— (a) the effect of the application of that subsection would be to increase the duty otherwise chargeable on the instrument, and (b) the instrument contains a statement, in such form as the Revenue Commissioners may specify, certifying that the instrument was executed solely in pursuance of a binding contract entered into before 8 December 2010.

[161]

[-] [+]

Substituted by FA11 s66(1)(c)(ii). Shall apply as respects instruments executed on or after 8 December 2010. Shall not apply as respects any instrument executed before 1 July 2011 where— (a) the effect of the application of that subsection would be to increase the duty otherwise chargeable on the instrument, and (b) the instrument contains a statement, in such form as the Revenue Commissioners may specify, certifying that the instrument was executed solely in pursuance of a binding contract entered into before 8 December 2010.

[162]

[-] [+]

Substituted by FA11 s66(1)(d). Shall apply as respects instruments executed on or after 8 December 2010. Shall not apply as respects any instrument executed before 1 July 2011 where— (a) the effect of the application of that subsection would be to increase the duty otherwise chargeable on the instrument, and (b) the instrument contains a statement, in such form as the Revenue Commissioners may specify, certifying that the instrument was executed solely in pursuance of a binding contract entered into before 8 December 2010.

[163]

[-] [+]

Substituted by FA11 s66(1)(e). Shall apply as respects instruments executed on or after 8 December 2010. Shall not apply as respects any instrument executed before 1 July 2011 where— (a) the effect of the application of that subsection would be to increase the duty otherwise chargeable on the instrument, and (b) the instrument contains a statement, in such form as the Revenue Commissioners may specify, certifying that the instrument was executed solely in pursuance of a binding contract entered into before 8 December 2010.

[164]

[-] [+]

Substituted by FA11 s66(1)(f)(i). Shall apply as respects instruments executed on or after 8 December 2010. Shall not apply as respects any instrument executed before 1 July 2011 where— (a) the effect of the application of that subsection would be to increase the duty otherwise chargeable on the instrument, and (b) the instrument contains a statement, in such form as the Revenue Commissioners may specify, certifying that the instrument was executed solely in pursuance of a binding contract entered into before 8 December 2010.

[165]

[-] [+] [-] [+]

Substituted by FA11 s66(1)(f)(ii). Shall apply as respects instruments executed on or after 8 December 2010. Shall not apply as respects any instrument executed before 1 July 2011 where— (a) the effect of the application of that subsection would be to increase the duty otherwise chargeable on the instrument, and (b) the instrument contains a statement, in such form as the Revenue Commissioners may specify, certifying that the instrument was executed solely in pursuance of a binding contract entered into before 8 December 2010.

[166]

[-] [+]

Substituted by FA11 s66(1)(g)(i). Shall apply as respects instruments executed on or after 8 December 2010. Shall not apply as respects any instrument executed before 1 July 2011 where— (a) the effect of the application of that subsection would be to increase the duty otherwise chargeable on the instrument, and (b) the instrument contains a statement, in such form as the Revenue Commissioners may specify, certifying that the instrument was executed solely in pursuance of a binding contract entered into before 8 December 2010.

[167]

[-] [+]

Substituted by FA11 s66(1)(g)(ii). Shall apply as respects instruments executed on or after 8 December 2010. Shall not apply as respects any instrument executed before 1 July 2011 where— (a) the effect of the application of that subsection would be to increase the duty otherwise chargeable on the instrument, and (b) the instrument contains a statement, in such form as the Revenue Commissioners may specify, certifying that the instrument was executed solely in pursuance of a binding contract entered into before 8 December 2010.

[168]

[-] [+]

Substituted by F(No.3)A11 sched2(12). Deemed to have come into operation in relation to stamp duty, as respects an instrument executed on or after 1 January 2011

[169]

[-] [+]

Substituted by FA12 sched2(1).

[170]

[-] [+]

Substituted by FA12 sched2(2). Does not apply as respects any instrument executed before 1 July 2012 where— (a) the effect of the application of that subsection would be to increase the duty otherwise chargeable on the instrument, and (b) the instrument contains a statement, in such form as the Revenue commissioners may specify, certifying that the instrument was executed solely in pursuance of a binding contract entered into before 7 December 2011.

[171]

[-]

Deleted by FA12 sched3(39)(a)(i). In effect for all instruments that are executed on or after 7 July 2012 per SI No. 228 of 2012.

[172]

[-]

Deleted by FA12 sched3(39)(a)(ii). In effect for all instruments that are executed on or after 7 July 2012 per SI No. 228 of 2012.

[173]

[-]

Deleted by FA12 sched3(39)(b)(i). In effect for all instruments that are executed on or after 7 July 2012 per SI No. 228 of 2012.

[174]

[-]

Deleted by FA12 sched3(39)(b)(i). In effect for all instruments that are executed on or after 7 July 2012 per SI No. 228 of 2012.

[175]

[-]

Deleted by FA12 sched3(39)(b)(i). In effect for all instruments that are executed on or after 7 July 2012 per SI No. 228 of 2012.

[176]

[-]

Deleted by FA12 sched3(39)(b)(i). In effect for all instruments that are executed on or after 7 July 2012 per SI No. 228 of 2012.

[177]

[-]

Deleted by FA12 sched3(39)(b)(ii). In effect for all instruments that are executed on or after 7 July 2012 per SI No. 228 of 2012.

[178]

[-]

Deleted by FA12 sched3(39)(b)(ii). In effect for all instruments that are executed on or after 7 July 2012 per SI No. 228 of 2012.

[179]

[-]

Deleted by FA12 sched3(39)(b)(ii). In effect for all instruments that are executed on or after 7 July 2012 per SI No. 228 of 2012.

[180]

[-]

Deleted by FA12 sched3(39)(b)(ii). In effect for all instruments that are executed on or after 7 July 2012 per SI No. 228 of 2012.

[181]

[-] [-] [-]

Deleted by FA12 sched3(39)(b)(iii). In effect for all instruments that are executed on or after 7 July 2012 per SI No. 228 of 2012.

[182]

[-]

Deleted by FA12 sched3(39)(c)(i). In effect for all instruments that are executed on or after 7 July 2012 per SI No. 228 of 2012.

[183]

[-]

Deleted by FA12 sched3(39)(c)(i). In effect for all instruments that are executed on or after 7 July 2012 per SI No. 228 of 2012.

[184]

[-]

Deleted by FA12 sched3(39)(c)(i). In effect for all instruments that are executed on or after 7 July 2012 per SI No. 228 of 2012.

[185]

[-]

Deleted by FA12 sched3(39)(c)(i). In effect for all instruments that are executed on or after 7 July 2012 per SI No. 228 of 2012.

[186]

[-]

Deleted by FA12 sched3(39)(c)(ii). In effect for all instruments that are executed on or after 7 July 2012 per SI No. 228 of 2012.

[187]

[-]

Deleted by FA12 sched3(39)(c)(ii). In effect for all instruments that are executed on or after 7 July 2012 per SI No. 228 of 2012.

[188]

[-]

Deleted by FA12 sched3(39)(c)(ii). In effect for all instruments that are executed on or after 7 July 2012 per SI No. 228 of 2012.

[189]

[-]

Deleted by FA12 sched3(39)(c)(ii). In effect for all instruments that are executed on or after 7 July 2012 per SI No. 228 of 2012.

[190]

[-] [-]

Deleted by FA12 sched3(39)(c)(iii). In effect for all instruments that are executed on or after 7 July 2012 per SI No. 228 of 2012.

[191]

[-] [+]

Substituted by FA13 s78(1)(d). Applies as respects instruments executed on or after 13 February 2013 other than instruments executed solely in pursuance of a binding contract or agreement entered into before 13 February 2013.

[192]

[+]

Inserted by FA14 s77(1)(a)(i). Comes into operation on 1 January 2015.

[193]

[-] [+]

Substituted by FA14 s77(1)(a)(ii). Comes into operation on 1 January 2015.

[194]

[-]

Deleted by FA14 s77(1)(a)(iii). Comes into operation on 1 January 2015.

[195]

[+]

Inserted by FA14 s77(1)(b). Comes into operation on 1 January 2015.

[196]

[-] [+]

Substituted by FA17 s60(1)(a)(i). Shall have effect as respects instruments executed on or after 11 October 2017, and shall not have effect as respects any instrument executed before 1 January 2018, where— (i) the effect of the application of subsection (1) would be to increase the duty otherwise chargeable on the instrument, and (ii) the instrument contains a statement, in such form as the Revenue Commissioners may specify, certifying that the instrument was executed solely in pursuance of a binding contract entered into before 11 October 2017.

[197]

[-] [+]

Substituted by FA17 s60(1)(a)(ii)(I). Comes into operation on 25 December 2017.

[198]

[-]

Deleted by FA17 s60(1)(a)(ii)(II). Comes into operation on 25 December 2017.

[199]

[-] [+]

Substituted by FA17 s60(1)(a)(ii)(III). Shall have effect as respects instruments executed on or after 11 October 2017, and shall not have effect as respects any instrument executed before 1 January 2018, where— (i) the effect of the application of subsection (1) would be to increase the duty otherwise chargeable on the instrument, and (ii) the instrument contains a statement, in such form as the Revenue Commissioners may specify, certifying that the instrument was executed solely in pursuance of a binding contract entered into before 11 October 2017.

[200]

[-] [+]

Substituted by FA17 s60(1)(b)(i). Comes into operation on 25 December 2017.

[201]

[-] [+]

Substituted by FA17 s60(1)(b)(ii). Shall have effect as respects instruments executed on or after 11 October 2017, and shall not have effect as respects any instrument executed before 1 January 2018, where— (i) the effect of the application of subsection (1) would be to increase the duty otherwise chargeable on the instrument, and (ii) the instrument contains a statement, in such form as the Revenue Commissioners may specify, certifying that the instrument was executed solely in pursuance of a binding contract entered into before 11 October 2017.

[202]

[-]

Deleted by FA17 sched2(3)(c). Deemed to have come into operation on 1 December 2016.

[203]

[-] [+] [-] [+]

Substituted by FA19 s57(1)(b)(i). Shall have effect as respects instruments executed on or after 9 October 2019, and shall not have effect as respects any instrument executed before 1 January 2020, where (i) the effect of the application would be to increase the duty otherwise chargeable on the instrument, and (ii) the instrument contains a statement, in such form as the Revenue Commissioners may specify, certifying that the instrument was executed solely in pursuance of a binding contract entered into before 9 October 2019.

[204]

[-] [+] [-] [+]

Substituted by FA19 s57(1)(b)(ii). Shall have effect as respects instruments executed on or after 9 October 2019, and shall not have effect as respects any instrument executed before 1 January 2020, where (i) the effect of the application would be to increase the duty otherwise chargeable on the instrument, and (ii) the instrument contains a statement, in such form as the Revenue Commissioners may specify, certifying that the instrument was executed solely in pursuance of a binding contract entered into before 9 October 2019. Note FA19 s57: The furnishing of an incorrect certificate for the purposes of subsection 3 of that section shall be deemed to constitute the delivery of an incorrect statement for the purposes of section 1078 TCA 1997.