Stamp Duty payable on site

[airgead07]

Is the stamp duty payable on sites the same as for houses. ie. first €125K exempt and then 7% on next €875K.
And is the Duty payable on the total cost of the site and the build?

 

[mf1]

"Is the stamp duty payable on sites the same as for houses. ie. first €125K exempt and then 7% on next €875K."

No - its a different scale entirely. You should read Revenue leaflet SD10A for a full breakdown of stamp duty.

"And is the Duty payable on the total cost of the site and the build? "

As above. There is no stamp duty on a build if you already own the site. There may be stamp duty if there is a purchase of a site and a contract to build.

You should read SD10A and I also suggest that you talk to a solicitor to get a better idea of what is involved.

mf

 

[kkelliher]

stamp duty on sites is as follows:

Chargeable Consideration (Price)Stamp Duty Rate
€0 - €10,000 0%
€10,001 - €20,000 1%
€20,001 - €30,000 2%
€30,001 - €40,000 3%
€40,001 - €70,000 4%
€70,001 - €80,000 5%
€80,001 - €100,000 6%
€100,001 - €120,000 7%
€120,001 - €150,000 8%
€150,001 9%