Stamp Duties Consolidation Act 1999 section 106C

Grangegorman Development Agency

Section 106C exempts from stamp duty any conveyance, transfer or lease of land to the Grangegorman Development Agency made in connection with the Agency's functions.

  • Targeted exemption for instruments transferring property to the Grangegorman Development Agency.
  • Covers conveyances, transfers and leases of land.
  • The acquisition must be connected with the Agency's statutory functions.
  • Introduced by Finance Act 2012 to support the Grangegorman redevelopment programme.

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