Finance Act 2022 inserted two new provisions, section 83DA and section 83DB, into the Stamp Duties Consolidation Act 1999 ("SDCA "). Each section provides for the repayment of stamp duty in the context of acquisitions of...more
A recent judgment of the Dublin Circuit Court in Wow Investments Limited v. Residential Tenancies Board [2022] WECC3 has emphasised the importance of due diligence on current and past rental levels on the acquisition of...more
As outlined in our previous advisory ‘Central Bank’s property fund proposals’, the Central Bank of Ireland (the “Central Bank”) has recently been consulting on two key proposals:
a proposal to introduce leverage limits...more
Refunds of stamp duty paid on non-residential property which is later developed for residential purposes will no longer be available for construction projects commencing after 31 December 2022. Construction can commence by...more