Stamp Duties Consolidation Act 1999 section 106B

Housing authorities and Affordable Homes Partnership

Section 106B exempts transfers of property to a housing authority from stamp duty and caps the stamp duty payable on transfers from a housing authority at €100.

• "Housing authority" means a housing authority under the Housing Acts 1966 to 2009 or the Housing and Sustainable Communities Agency (the Housing Agency).
• No stamp duty is chargeable on the conveyance, transfer or lease of a house, building or land to a housing authority.
• Stamp duty on the conveyance, transfer or lease of a house, building or land by a housing authority is capped at €100.
• The relief covers both purchases (acquisitions in) and disposals (sales out) by these bodies.