Stamp Duties Consolidation Act 1999 section 83DA

Repayment of stamp duty under affordable dwelling purchase arrangements

Section 83DA provides for a full repayment of the stamp duty paid where a residential property is bought and then sold on, within 12 months, to an eligible applicant under an affordable dwelling purchase arrangement made with a local authority.

• A full repayment of the stamp duty paid is available where a residential unit is acquired and then sold to an eligible applicant as an affordable home under the Affordable Housing Act 2021.
• The buyer must both enter into a direct sales agreement with a housing authority and convey the unit to a nominated eligible applicant within 12 months of the original acquisition.
• Claims are made electronically by the accountable person, must include a declaration, and cannot be made until the conditions have been met or more than four years after the sale.
• Repayments carry no interest; Revenue may refuse a claim (with a right of appeal), records must be kept for six years, and a false declaration attracts a penalty of 125% of the duty wrongly repaid plus interest.