No 31 of 2007 - Finance (No. 2) Act 2007
What does this Act do?
The Act provides for the abolition of stamp duty for all owner-occupying first-time purchases of houses and apartments whether new or second-hand. The change applied to instruments executed on or after 31 March 2007. The section also provides for a refund procedure for persons, who, by virtue of this amendment, become entitled retrospectively to relief or additional relief.
Contact Department:
Department of Finance
Signed by the President on:
9th July 2007