February 2023
Section 81D of the Stamp Duties Consolidation Act (SDCA) 1999 provides for relief from stamp duty (subject to State aid rules) in respect of certain leases of farmland executed (signed, sealed or both) on or after 1 July 2018.
Finance Act 2022 inserted a new section 654A in the Taxes Consolidation Act (TCA) 1997, which streamlines how agricultural qualifications are listed and updated for the purposes of various tax relief schemes, including relief on certain leases of farmland.
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Source: www.revenue.ie