Stamp Duty on Self Build Investment Property

ronaldo

Registered User
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Hi,

I am in the process of building a house which should be complete early next year.

The site on which the house was built cost €27,500. Obviously, I have already paid the 1% stamp duty on the site. Will this portion now exempt from stamp duty or will it also be charged at the 3% rate upon completion of the house?

Assuming the house is complete within budget, it will fall slightly above the €127,500 limit applicable for exemption from stamp duty (including the cost of the site). However, I don't have receipts for alot of the work done as alot of the jobs were done by a friends contacts in Northern Ireland and they didn't provide receipts. How do I go about supplying the Revenue with a price with regards to stamp duty calculation?

At what stage in the development of the house will I need to pay the 3% stamp duty, i.e. will the cost of landscaping the garden, painting the house, tarring the driveway, etc. be subject to this charge or will it be just the cost of the house itself? If it is the cost of the structure alone, I may well fall below the €127,500 limit applicable for exemption from stamp duty (although I feel that the revenue won't believe alot of the figures as I don't have receipts - for example, the brickies only charged me €0.70 a block after alot of negotiations and immediately regreted offering me this price although, in fairness, he has stuck by it).

Thanks in advance.
 
No stamp duty on a house build. You have already discharged your duty on the site. That is all.
 
Whilst it is true that there is no stamp duty on a house build where it is not intended to be rented out. Stamp duty is payable at the full rate when the house is to be rented out:

[broken link removed]

How can I prove to the revenue that the costings are correct if I do not have receipts for alot of the work?
 
Stamp duty is payable at the full rate when the house is to be rented out:

No. Believe Vanilla. You bought a site. You paid stamp duty on the site. If you build on the site, there is no stamp duty payable by you on the value of the house. If you sell the house as new, then your purchaser may or may not have a stamp duty liability depending on their buyer status and the saize of the property.

mf
 
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