I am advised by Revenue that information regarding purchases of land (non-residential / commercial property) is collected by Revenue through Stamp Duty returns that are filed via Revenue’s e-Stamping System.
In relation to land the filer must indicate if the land falls within any of the following categories –
- Site only
- Agricultural land
- Non-Agricultural land
- New Commercial / Industrial Premises
- Second-hand Commercial / Industrial Premises.
The address of the property must be provided together with the land area in hectares where the land is site only, agricultural land or non-agricultural land. Data in relation to zoning or current primary use is not captured.
Certain information collected by Revenue from returns filed in respect of non-residential property is exchanged with the Valuation Office and the Central Statistics Office. Certain information collected by Revenue from Stamp Duty returns relating to the purchase of residential property is exchanged with the Property Services Regulatory Authority and the Central Statistics Office.