Stamp Duty Clawback

Has anybody been given a bill for stamp duty clawback as a result of changing your PPR to a rental property ?

It is up to the tax payer to pay - it is a self assessment tax - so no one will come along with a bill. If it is not paid by the tax payer then at some future time Revenue may come looking for it but at that stage there will be penalties and interest due as well as the clawback.

mf

Is there a section for it on the self assessment form ?

If you go to Revenue website and type "clawback stamp duty" in the search box, it will open a form to be completed and submitted.

mf

the link to the "stamp duty clawback" form that mf1 posted, requires that a copy of the "deed of conveyance/lease" be included.

What is this, where would one get it?

The stamp duty is payable to Revenue and they affix details of the amount paid on the deed under which you acquired the property. If you have a mortgage then that Deed is with the lending institution, if the property is registered with the Registry of Deeds. If the property is registered in the Land Registry, then they hold the original Deed but they would only release it to a solicitor - because whoever takes it up from them is responsible for its safekeeping.

If Revenue only want a copy of the Deed, then the Land Registry will release a copy to the registered owner on payment of the sum of E25.00.

As always if you have any queries contact the Stamp Duty section of the Revenue for information or your solicitor or accountant for advice.

mf