851. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance if the Revenue Commissioners insist on the 1% stamp duty rate on new residential properties being applied to the selling price of the new property as opposed to the selling price minus the 13.5% VAT rate (details supplied); and the procedure that is in place to ensure reimbursement of the overpayment of stamp duty. [1350/26]

Summary

851. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance if the Revenue Commissioners insist on the 1% stamp duty rate on new residential properties being applied to the selling price of the new property as opposed to the selling price minus the 13.5% VAT rate (details supplied); and the procedure that is in place to ensure reimbursement of the overpayment of stamp duty. [1350/26]

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• Tax Code

  xml · EN · 13 January 2026

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