# Stamp Duty payable on site



## airgead07 (3 Apr 2010)

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?


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## mf1 (6 Apr 2010)

"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


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## kkelliher (6 Apr 2010)

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%


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