Stamp Duties Consolidation Act 1999 section 99B

Sport Ireland

Section 99B grants a full stamp duty exemption for any instrument under which Sport Ireland acquires land or rights over or in respect of land or water.

• No stamp duty arises on any instrument transferring property to Sport Ireland.
• The relief covers land, easements, way-leaves and water rights.
• It also extends to any other right over or in respect of land or water.
• The exemption was introduced by section 28 of the Sport Ireland Act 2015.