Dáil Éireann Debate, Wednesday - 25 October 2017
115. Deputy Pearse Doherty asked the Minister for Finance the point at which stamp duty is levied and deemed to be liable for example, on the point of sale, signing of deeds and so on; and if he will make a statement on the matter. [45220/17]
View answerI am advised by Revenue that stamp duty is chargeable on a conveyance or transfer on sale of a property. This happens when the interest in a property is transferred to or vested in a purchaser. The stamp duty is payable to Revenue 30 days after the execution of the deed of conveyance or transfer on sale. Execution of the deed would be expected to happen at the final stage of the sale when the purchaser pays the full consideration to the seller.
