Stamp Duties Consolidation Act 1999 section 83A

Transfers of site to child

Section 83A provided an exemption from stamp duty for the transfer of a site by a parent to a child, where the site was intended for the construction of the child's only or main residence and met certain value and area limits.

• The transfer, conveyance or lease of a site from a parent to a child was exempt from stamp duty where the site was to be used to build the child's only or main home.
• The area of gardens or grounds could not exceed 0.4047 hectare (in addition to the footprint of the house), and the value of the site could not exceed €500,000.
• The exemption applied only to the first such transfer to each child and required a certifying statement, in a form specified by Revenue, to be included in the instrument.
• The relief was abolished and does not apply to any instrument executed on or after 8 December 2010.