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Revenue e-Brief No. 49/2006

Mortgages

The Minister for Finance announced that the Mortgage Head of Charge in Schedule 1 to the Stamp Duties Consolidation Act 1999 is being abolished for mortgage deeds executed on or after 7 December 2006.Mortgage deeds covered by the announcement include primary, collateral, additional and equitable mortgages together with transfers of mortgages.

Revenue will, on an administrative basis until the enactment of the Finance Act 2007, give immediate effect to the Minister's announcement. Therefore, mortgage deeds executed on or after 7 December 2006 do not need to be presented to Revenue for stamping.

The above measure also applies to further advances, made on or after 7 December 2006, in relation to existing mortgages.