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We take great care with the information provided and will not share your email address or personal information with third parties. See our <a href="http://www.philiporeilly.com/privacypolicy.htm">Privacy Policy</a>.</span></font> </div> </form></td> </tr> </table> <p align="center">&nbsp;</p></td> </tr> </table></td> </tr> <tr> <td><table width="203" height="0" border="0" align="left" cellpadding="5" cellspacing="0" background="../images/featuredprop-bg.gif"> </table></td> </tr> <tr> <td height="2"><table width="203" border="0" cellpadding="0" cellspacing="0" bgcolor="#B9C7D9"> <tr> <td><img src="../images/bottomline-sidemenu.gif" width="203" height="1" alt="bottom" /></td> </tr> </table></td> </tr> </table></td> <td width="544" valign="top"> <table width="97%" border="0" cellspacing="0" cellpadding="0" align="right"> <tr> <td width="25" height="27"><div align="left"><img src="../images/head_tax_sq.gif" alt="Financial Services" width="19" height="19" /></div></td> <td width="448" class="headingPOR"><!-- #BeginEditable "header" -->tax centre <!-- #EndEditable --></td> <td class="hText"><div align="right"><a href="../index.htm" class="ebsHomePageTitles">home</a></div></td> </tr> <tr> <td height="8" colspan="3" background="../images/head_dots.gif" ></td> </tr> <tr> <td colspan="3"><br> <!-- #BeginEditable "main contents" --> <p class="taxtitles"><a name="TOP" id="TOP"></a>stamp duty costs</p> <script language="JavaScript" type="text/javascript" src="../../Scripts/stampduty.js" ></script> <script language="JavaScript" type="text/javascript"> <!-- function MM_openBrWindow(theURL,winName,features) { //v2.0 window.open('','EmailList','width=500,height=400'); } //--> </script> These stamp duty rates apply to all contracts executed on or after 5 December 2007 and to documents due to be presented for stamping no later than 5 December 2007.<br /> <br /> <br /> <div align="left"> <table width="90%" border="0" align="center" cellpadding="0" cellspacing="2"> <tr class="table_header"> <td width="38%" valign="top" align="left"><div align="center"><b class="table_header">Purchase Price </b><b><a name="residential" id="residential"></a></b></div></td> <td width="31%" height="30" valign="top"><div align="center" class="table_header"><b>1st Time Buyers<br /> </b></div></td> <td width="31%" valign="top"><div align="center" class="table_header"><b>Full Rate </b></div></td> </tr> <tr class="tableHeadSub"> <td width="38%" class="table_content"><div align="center" class="tableHeadSub"><b>&euro;</b></div></td> <td width="31%" class="table_content"><div align="center" class="tableHeadSub"><b>Rate of Stamp Duty</b></div></td> <td width="31%" class="table_content"><div align="center" class="tableHeadSub"><b>Rate of Stamp Duty</b></div></td> </tr> <tr> <td width="38%" class="table_content"><div align="left">&euro;0 to &euro;125,000</div></td> <td width="31%" class="table_content"><div align="center">Exempt </div></td> <td width="31%" class="table_content"><div align="center">Exempt</div></td> </tr> <tr> <td width="38%" class="table_content"><div align="left">&euro;125,001 to &euro;1,000,000 </div></td> <td width="31%" class="table_content"><div align="center">Exempt</div></td> <td width="31%" class="table_content"><div align="center">7%</div></td> </tr> <tr> <td width="38%" class="table_content">Over ¬ 1,000,000 </td> <td width="31%" class="table_content"><div align="center">Exempt</div></td> <td width="31%" class="table_content"><div align="center">9%</div></td> </tr> </table> </div> <p align="left" class="CONTENT"><strong>These rates apply to all contracts executed on or after 5 December 2007 and to documents due to be presented for stamping no later than 5 December 2007. </strong></p> <p align="left" class="CONTENT">First-time owner occupiers continue to be exempt from stamp duty.</p> <p>The stamp duty rates for commercial property including land remains unchanged; residential development sites continue to be classed as non residential and continue in the main to attract 9% stamp duty.</p> <p align="left" class="ebsLinks"><strong>OWNER OCCUPIER RELIEF</strong> </p> <p align="left" >The period for which an owner-occupier must occupy a new home, on which he/she has been exempted from stamp duty as a first time buyer, before they can let the property has been reduced from 5 years to 2 years</p> <p align="left" class="ebsLinks" ><strong>TRANSFER OF SITE TO SON OR DAUGHTER </strong></p> <p align="left" >The exempt threshold for the transfer of a site to a son or daughter on or after 5 December 2007 has been raised from ¬ 254,000 to ¬ 500,000 for stamp duty and CGT purposes.</p> <div align="right"><span class="CONTENT"><a href="#TOP"><font size="1">BACK TO TOP </font></a></span> </div> <p align="left" ><a name="commercial" id="commercial"></a></p> <table width="100%" border="0" cellspacing="0" cellpadding="0"> <tr bgcolor="#E3E3E3"> <td height="2"><span class="CONTENT"><b>Commercial Stamp Duty Rates</b></span></td> </tr> </table> <p align="justify">The rates of stamp duty applicable to commercial property are different than those applied to residential property and the current rates are as set out below: <br /> </p> <table width="90%" border="0" cellspacing="2" cellpadding="0" align="center"> <tr class="table_header"> <td><font color="#FFFFFF">Aggregate Consideration </font></td> <td class="table_header">Rate of Duty</td> </tr> <tr class="table_content"> <td class="table_content">Up to &euro;10,000</td> <td class="table_content"><div align="center">Exempt</div></td> </tr> <tr class="table_content"> <td class="table_content">&euro;10,001 - &euro;20,000</td> <td class="table_content"><div align="center">1%</div></td> </tr> <tr class="table_content"> <td class="table_content">&euro;20,001 - &euro;30,000</td> <td class="table_content"><div align="center">2%</div></td> </tr> <tr class="table_content"> <td class="table_content">&euro;30,001 - &euro;40,000</td> <td class="table_content"><div align="center">3%</div></td> </tr> <tr class="table_content"> <td class="table_content">&euro;40,001 - &euro;70,000</td> <td class="table_content"><div align="center">4%</div></td> </tr> <tr class="table_content"> <td class="table_content">&euro;70,001 - &euro;80,000</td> <td class="table_content"><div align="center">5%</div></td> </tr> <tr class="table_content"> <td class="table_content">&euro;80,001 - &euro;100,000</td> <td class="table_content"><div align="center">6%</div></td> </tr> <tr class="table_content"> <td class="table_content">&euro;100,001 - &euro;120,000</td> <td class="table_content"><div align="center">7%</div></td> </tr> <tr class="table_content"> <td class="table_content">&euro;120,001 - &euro;150,000</td> <td class="table_content"><div align="center">8%</div></td> </tr> <tr class="table_content"> <td class="table_content">Over &euro;150,000</td> <td class="table_content"><div align="center">9%</div></td> </tr> </table> <p align="justify"> <span class="CONTENT">It should be noted that in leasing property stamp duty also arises. If the lease does not exceed 35 years or is indefinite stamp duty charges are at a rate of 1% of the average annual rent. If there is a rent review clause in the lease an additional fixed duty of &euro;12.50 is payable<br /> <br /> If a &quot;premium&quot; otherwise know as &quot;key money&quot; is paid for a lease, this is also liable to stamp duty.<br /> <br /> Your Solicitor is best to advise in relation to actual stamp duty payable.</span> </p> <div align="right"><span class="CONTENT"><a href="#TOP"><font size="1">BACK TO TOP </font></a></span> </div> <!-- #EndEditable --></td> </tr> </table></td></tr> </table></td> </tr> </table> </td> </tr> </table> <table width="780" border="0" align="center" cellpadding="2" cellspacing="0"> <tr> <td><div align="right"> <table width="100%" cellspacing="0" cellpadding="0" border="0"> <tr> <td width="83%" height="40"><div align="left"><span class="footerlinks">Philip O Reilly &amp; Co Ltd. T/A &quot;Philip O Reilly Property Plus.&quot;</span><b><br /> <span class="footerlinks">Registered in Ireland. Registered Office: 22 Abbey St. Ennis, Co Clare, Ireland. 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