This is the wording of the cerificate from Revenue SD10A:
It is hereby certified that —
a. the instrument gives effect to the transfer/conveyance/lease of a site as defined in section 83A (transfer of site to child) of the Stamp Duties Consolidation Act 1999,
b. the person becoming entitled to the entire beneficial interest in the site is a child of the person (or of each of the persons) immediately heretofore entitled to the entire beneficial interest in the site,
c. at the date of this instrument, the value of the site does not exceed €500,000 and that the transaction hereby effected does not form part of a larger transaction or of a series of transactions whereby property with a value in excess of €500,000 is conveyed/transferred/leased to that child,
d. the purpose of the conveyance/transfer/lease is to enable that child to construct a dwellinghouse thereon which will be occupied by that child as his/her only or main residence, and
e. the transaction hereby effected is the first and only conveyance/transfer/lease of a site for the benefit of that child which contains this certificate.”
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