Exemptions and Reliefs
Transfers between spouses are exempt from stamp duty, as are property transfers as a result of a court order in relation to a divorce. The stamp duty rate is halved for transfers between other blood relatives. Intragroup transactions, company reconstructions and amalgamations, and demutualizations, as well as certain transactions involving charities, approved sports bodies, young farmers, woodlands, or intellectual property also attract relief.
Read more about this topic: Taxation In The Republic Of Ireland, Stamp Duties, Conveyance of Property