I am advised that, while forecasts for 2019 to 2021 are not available, Revenue provide estimates of receipts for the current Budget year. Revenue’s estimates for Stamp Duty from non-residential property transactions 2018 are based on receipts for previous years, as well as impacts of earlier policy changes and assessment of significant once-off transactions that are not expected to reoccur on a regular basis. These estimates are produced on a conservative and prudent basis.
I am informed by Revenue it is estimated that Stamp Duty receipts from non-residential property for 2018 will be in the region of €600 million. An estimate for the number of transactions is not available.