Stamp Duty (historic), CGT

Bronte

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Anyone know the historic rates on stamp duty for residential property. Around 92-95. (yes I have googled).

I'm doing up CGT and can't find how much it was.

Question 2. anyone have a handy CGT excel sheet to do the calculation. I've a very old one I created for myself. I'd like two versions, the one with the indexation and IEP to Euro. And a newer one without either of those.

Or just a print screen of a simple one.

Question 3. Can someone confirm a CGT loss on property in the same tax year, on any date, can be written off on a CGT profit in the same year. Even if the sale of the loss is after the sale of the profit. As far as I recall it's the date of contract is important here. But as it's the same year (contracts and transfer) I think the dates don't matter.
 
Q1:

Anyone know the historic rates on stamp duty for residential property.

See Appendix 1 here:

https://www.revenue.ie/en/tax-profe...y-manual/schedules/schedule1-to-SDCA-1999.pdf

Q3:


Correct. The important point is that the loss and gain arise in the same year of assessment, not which occurred first. Any excess loss can be carried forward to a future year if applicable. See Examples 1 & 2 here (nary a whisper of exact dates on which the loss and gain arose):-

 
As noted on the other thread that link comes from here:

Home Tax and duty professionals Tax and duty manuals Stamp Duty Stamp Duty Manual

Next questions

- I'm doing up my CGT and need to know how much stamp duty I paid, so I went into the manual to this page. The calculation then is taking say 40K, per hundred is 4 pounds, there are 400 hundreds so a tax of 1400 IEP?
- I've a vague recollection that in those days you could reduce your stamp duty by allocating part of the purchase price to fixtures and fittings, and that I did that, but I've no clue how much. Would I be able to confirm with revenue how much I actually paid (my solicitor files are shredded), It would be a question of an amount of tax of about 100 IEP or so, so I guess I don't actually care to worry about it too much.