Stamp Duties Consolidation Act 1999 section 99

Dublin Docklands Development Authority

Section 99 exempts from stamp duty any instrument under which the Dublin Docklands Development Authority, or any of its wholly-owned subsidiaries, acquires land or certain related rights.

• The exemption covers acquisitions of land, easements, way-leaves, water rights, and any right over or in respect of land or water.
• It is available to the Dublin Docklands Development Authority (DDDA) and to any of its wholly-owned subsidiaries.
• A company qualifies as a wholly-owned subsidiary, by reference to section 9 of the Taxes Consolidation Act 1997, where the parent owns 100% of its ordinary share capital, directly or indirectly.
• The DDDA was dissolved in 2015 and its functions were transferred to Dublin City Council, with the exemption continuing to apply to the Council in respect of those transferred functions.