Stamp Duty Consolidation Act, 1999 (Number 31 of 1999)
56 Stamp duty and value-added tax.
[FA1994 s108(1) (part)]
The consideration or rent chargeable under the heading “LEASE” in Schedule 1 shall exclude any value-added tax chargeable under section 3 of the Value-Added Tax Consolidation Act 2010, on such lease.