PODCAST · 23 JUNE 2021

Tax Time - Tax Developments (Podcast)

Grant Thornton

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Kim discusses the latest in tax. Joanne shares her insights into the impact of the Covid-19 pandemic on employment work practices as well as the implications of Brexit on employee mobility.

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Kim discusses the latest in tax. Joanne shares her insights into the impact of the Covid-19 pandemic on employment work practices as well as the implications of Brexit on employee mobility.

Tax developments

10% stamp duty on cumulative purchase of 10 or more houses

Legislation introducing a new higher stamp duty charge of 10% on the multiple purchase of residential houses was passed by the Irish government in May. The legislation, provides for a higher stamp duty rate of 10% to the purchase of 10 or more houses within a 12-month period, on or after 20 May 2021.

A transition period of 3 months applies for the execution of contracts that have been entered into but not completed prior to commencement of the legislation. The legislation includes specific conditions to deal with purchases of houses prior to 20 May 2021 and also incremental house purchases.

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