Transfer
A transfer of land or buildings is charged as follows:
(a) non-residential property, at 2%,
(b) residential property, at
(i) 1% on the first €1,000,000 of consideration, and at
(ii) 2% on the remainder.
A transfer for less than full value (for example, a gift) is charged on the market value (s 30).
Lease
Stamp duty is charged on both the rent and the premium.
Premium: Stamp duty is charged at the same rate as a transfer.
Rent: If the lease is for a term which is indefinite, or for less than 35 years, the rate is 1% of the average annual rent. But if the lease relates to a house or apartment, and the annual rent is less than €30,000, the lease is exempt.
If the lease is for a term between 35 and 100 years, the rate is 6% of the average annual rent.
If the lease is for a term exceeding 100 years, the rate is 12% of the average annual rent (Schedule 1).
Transfers of marketable shares or securities
Stamp duty is charged at 1% of the price paid for the shares. This rate also applies to electronic share trading transactions within the CREST system (Schedule 1).
A transfer for less than full value (for example, a gift of shares) is charged at market value (s 30).
Fixed duty
Fixed duty is charged (Schedule 1) at €12.50 on the following documents:
Appointment of new trustee
Collateral security
Declaration of trust
Duplicate or counterpart
Transfer where no beneficial interest passes
It is charged at €0.50 on cheques.