 |
|
|
There is no stamp duty payable
by Owner Occupiers.
The recent changes in stamp duty rates are outlined in the table below.
|
Investors
New Properties
|
First Time Buyers
in Lough na Glack
|
Second Time Buyers
to Live in Lough na Glack
|
| CURRENT VALUE
|
RATE |
RATE |
RATE |
| Up to €127,000
|
Nil |
0% |
0% |
| €127,001 - €190,500
|
3% |
0% |
0% |
| €190,501 - €254,000
|
4% |
0% |
0% |
| €254,001 - €317,500
|
5% |
0% |
0% |
| €317,501 - €381,000
|
6% |
0% |
0% |
| €381,001 - €635,000
|
7.5% |
0% |
0% |
| Over €635,000 |
9% |
0% |
0% |
| Commercial |
9% |
0% |
0% |
| Sites |
6% |
0% |
0% |
*No stamp duty is payable by the owner-occupier on the purchase of
a new house up to 125 sq. metres. In the case of a new house bought
by an owner-occupier above this size, the stamp duty is charged only
on the site value or a one-quarter of the total value of the site
and the house, whichever is the greater.
|
|
