Stamp Duties Consolidation Act 1999 section 82B

Approved sports bodies

Section 82B provides an exemption from stamp duty on the conveyance, transfer or lease of land to an approved sports body, subject to a clawback where the land ceases to be used for sport.

• Land conveyed, transferred or leased to an approved sports body is exempt from stamp duty.
• The exemption applies only where the land is used solely to promote athletic or amateur games or sports, and the deed carries a Revenue-approved certificate.
• A clawback arises if the body disposes of the land, or part of it, without reapplying the proceeds to sport, or ceases to use the land for sport.
• The clawback carries interest and cannot exceed the duty that would have applied had the exemption not been claimed.