Stamp Duties Consolidation Act 1999 section 100

Temple Bar Properties Limited

Section 100 exempts from stamp duty any instrument by which Temple Bar Cultural Trust DAC, or one of its subsidiaries, acquires land or property rights within the Temple Bar area of Dublin.

• No stamp duty is charged on instruments transferring land, easements, way-leaves, water rights or other property rights in the Temple Bar area to Temple Bar Cultural Trust DAC or its subsidiaries.
• The Temple Bar area is the area described in the First Schedule to the Temple Bar Area Renewal and Development Act 1991.
• A company is treated as a subsidiary where Temple Bar Cultural Trust DAC controls the appointment of at least half its directors, holds at least half its equity share capital, or holds at least half its voting shares.
• A second-tier company — a subsidiary of a subsidiary — also qualifies for the exemption.