Stamp Duties Consolidation Act 1999 section 83D

Repayment of stamp duty where land used for residential development

Section 83D allows a partial repayment of the stamp duty paid on the purchase of non-residential land where that land is subsequently developed for residential use, subject to conditions on commencement, completion and the proportion of the site occupied by housing.

• Where land charged at the 7.5% rate (6% for transfers before 9 October 2019) is developed for housing, the purchaser can reclaim the difference between that rate and the 2% residential rate.
• Construction must commence under a commencement notice within 30 months of executing the deed, or 36 months for a large-scale residential development (LRD).
• To avoid a clawback, the development must be completed within 30 months (36 for an LRD) of the building control authority acknowledging the notice, and at least 75% of the site, by area or by gross floor space, must be occupied by dwelling units.
• The relief is claimed electronically by an accountable person, carries penalties for false declarations, and is closed to construction commencing after 31 December 2030.