Legal News

Mcgrath Mullan Solicitors Dublin

STAMP DUTY INCENTIVES on Residential Property – proposed and existing

RTE News reports recently that new regulations which would allow vacant and derelict pubs to be turned into homes, without the requirement for planning permission, will come before the Oireachtas at the beginning of next month, February 2022.

Minister for Housing, Darragh O’Brien, has also said a new grant will be announced shortly for first-time buyers who buy a derelict property.

This is welcome news at a time of rising house prices and increasingly fewer residential properties available to rent. According to geoDirectory, there are currently more than 100,000 vacant and derelict homes across the country.

The following residential Stamp Duty schemes are also still available:

1. RESIDENTIAL DEVELOPMENT STAMP DUTY REFUND SCHEME

This provides for the refund of a portion of stamp duty paid on the acquisition of non-residential land, where that land is subsequently developed for residential purposes. This can effectively bring the stamp duty rate down from 7.5% to a minimum of 2%.

The time allowed to commence building work, in order to be eligible under this scheme. has been extended to the 31st of December 2022. The last possible eligible completion date will therefore be 30 June 2025.

2. HELP TO BUY SCHEME

Since 23rd July 2020, a tax rebate of up to €30,000.00 (or up to 10% of the house value) has been available to first time buyers of new/self-build properties who meet certain criteria. The Help to Buy Scheme has been extended until 31st December 2022.

For more information on any of these schemes, or for information on buying or selling residential property in general, please feel free to contact Julie Mullan or Hannah Clinton from our Property team, via the contact details below or email us here info@mcgrathmullan.ie .

Author Bio

Julie Mullan

Julie Mullan, Partner at McGrath Mullan, offers comprehensive legal assistance in Irish employment law, from handling Workplace Relation Commission claims to drafting employment contracts and strategic workforce advice. She also specialises in probate law, adept in managing estate administration and navigating Irish grants of probate with UK domicile. For expertise in both residential and commercial conveyancing, Julie’s extensive experience includes managing property transactions and commercial leases. Contact Julie for professional legal support in these areas. info@mcgrathmullan.ie or +353 (0) 1 873 5012

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Mcgrath Mullan Solicitors Dublin

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