LegalizeSTAMP DUTIES CONSOLIDATION ACT, 1999
This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.
114 amending acts · 2026-07-15, NATIONAL TREASURY MANAGEMENT AGENCY (MISCELLANEOUS PROVISIONS) ACT 2026
Act to consolidate certain enactments relating to stamp duties and the management of those duties
SCHEDULE 2 Qualifications for Applying for Relief From Stamp Duty in Respect of Transfers to Young Trained Farmers
- (a) Certificate in Farming;
- (b) Diploma in Commercial Horticulture;
- (c) Diploma in Amenity Horticulture;
- (d) Diploma in Pig Production;
- (e) Diploma in Poultry Production.
2. Qualifications awarded by the Farm Apprenticeship Board:
- (a) Certificate in Farm Management;
- (b) Certificate in Farm Husbandry;
- (c) Trainee Farmer Certificate.
3. Qualifications awarded by a third-level institution:
- (a) Degree in Agricultural Science awarded by the National University of Ireland through University College Dublin, National University of Ireland, Dublin;
- (b) Degree in Horticultural Science awarded by the National University of Ireland through University College Dublin, National University of Ireland, Dublin;
- (c) Degree in Veterinary Science awarded by the National University of Ireland through University College Dublin, National University of Ireland, Dublin;
- (d) Degree in Rural Science awarded by the National University of Ireland through University College Cork — National University of Ireland, Cork or by the University of Limerick;
- (e) Diploma in Rural Science awarded by the National University of Ireland through University College Cork — National University of Ireland, Cork;
- (f) Degree in Dairy Science awarded by the National University of Ireland through University College Cork — National University of Ireland, Cork;
- (g) Diploma in Dairy Science awarded by the National University of Ireland through University College Cork — National University of Ireland, Cork.
4. Certificates awarded by the National Council for Educational Awards:
- (a) National Certificate in Agriculture Science studied through Kildalton Agricultural College and Waterford Institute of Technology;
- (b) National Certificate in Business Studies (Agri-business) studied through the Franciscan Brothers Agricultural College, Mountbellew, and Galway-Mayo Institute of Technology.
SCHEDULE 3 ENACTMENTS REPEALED OR REVOKED
SCHEDULE 4 Consequential Amendments
In the enactments specified in column (1) of the following Table for the words set out or referred to in column (2) there shall be substituted the words set out in the corresponding entry in column (3).
| Enactment amended (1) | Words to be replaced (2) | Words to be substituted (3) |
| (1) | (2) | (3) |
| Forgery Act, 1913: | ||
| section 8(2)(b) | Stamp Duties Management Act, 1891 (as amended by the Finance Act, 1989) | Part 11 of the Stamp Duties Consolidation Act, 1999 |
| section 18(1A) | Stamp Duties Management Act, 1891 (as amended by the Finance Act, 1989) | Part 11 of the Stamp Duties Consolidation Act, 1999 |
| Electricity (Supply) Act, 1927, section 95 | section fifty-nine of the Stamp Act, 1891 | section 31 of the Stamp Duties Consolidation Act, 1999 |
| Statute of Limitations, 1957, section 60 | Stamp Act, 1891 | Stamp Duties Consolidation Act, 1999 |
| Companies Act, 1963: | ||
| section 58(2) | Stamp Act, 1891 | Stamp Duties Consolidation Act, 1999 |
| section 58(2) | section 12 | section 20 |
| Stock Transfer Act, 1963: | ||
| section 4(3) | section 74 of the Finance (1909-10) Act, 1910 | section 30 of the Stamp Duties Consolidation Act, 1999 |
| section 4(4) | subsection (4) or (5) of section 58 of the Stamp Act, 1891 | subsection (1) or (2) of section 46 of the Stamp Duties Consolidation Act, 1999 |
| Finance Act, 1980, section 78(6) | Stamp Duties Management Act, 1891 | Part 11 of the Stamp Duties Consolidation Act, 1999 |
| Housing Finance Agency Act, 1981, section 16 | section 44 of the Finance Act, 1970 | section 86 of the Stamp Duties Consolidation Act, 1999 |
| said section 44 | that section 86 | |
| Postal and Telecommunications Services Act, 1983: | ||
| section 5(4)(b) | Stamp Act, 1891 | Stamp Duties Consolidation Act, 1999 |
| section 69(2) | sections 4, 6, 13 and 16 to 20 of the Stamp Duties Management Act, 1891 | sections 139 to 144 and 147 and 149 of the Stamp Duties Consolidation Act, 1999 |
| section 69(3) | section 16 or 17 of the Stamp Duties Management Act, 1891 | section 140 or 141 of the Stamp Duties Consolidation Act, 1999 |
| section 69(5) | section 9 of the Stamp Act, 1891 | section 10(5) of the Stamp Duties Consolidation Act, 1999 |
| section 69(8) | section 18(2) of the Stamp Duties Management Act, 1891 | section 142(2) of the Stamp Duties Consolidation Act, 1999 |
| Finance Act, 1989: | ||
| section 48(1) | Stamp Duties Management Act, 1891 | Part 11 of the Stamp Duties Consolidation Act, 1999 |
| section 48(3) | Stamp Duties Management Act, 1891 | Part 11 of the Stamp Duties Consolidation Act, 1999 |
| Building Societies Act, 1989, section 118(2) | sections 67 to 75 of the Finance Act, 1973 | Part 8 of the Stamp Duties Consolidation Act, 1999 |
| Trustee Savings Banks Act, 1989, section 64 | sections 67 to 75 of the Finance Act, 1973 | Part 8 of the Stamp Duties Consolidation Act, 1999 |
| Companies Act, 1990, section 208, paragraph (c) | section 68 of the Finance Act, 1973 | section 116 of the Stamp Duties Consolidation Act, 1999 |
| section 69 of the Finance Act, 1973 | section 117 of the Stamp Duties Consolidation Act, 1999 | |
| Solicitors (Amendment) Act, 1994, section 72(1) | section 24 of the Stamp Duties Management Act, 1891 | section 157 of the Stamp Duties Consolidation Act, 1999 |
| Stamp Duty (Particulars to be Delivered) Regulations, 1995 (S.I. No. 144 of 1995) | section 107 of the Finance Act, 1994 (No. 13 of 1994) | section 12 of the Stamp Duties Consolidation Act, 1999 |
| Taxes Consolidation Act, 1997: | ||
| section 487(1)(a) in paragraph (iii)(II) of the definition of “accounting profit” | section 94 of the Finance Act, 1986 | section 126 of the Stamp Duties Consolidation Act, 1999 |
| section 905(2)(c)(iii) | section 16 of the Stamp Act, 1891 | section 128 of the Stamp Duties Consolidation Act, 1999 |
| section 1002(1)(a), in the definition of “the Acts” | Stamp Act, 1891 | Stamp Duties Consolidation Act, 1999 |
| section 1089(1) | section 15 of the Stamp Act, 1891, and subsections (2) and (3) of section 69 of the Finance Act, 1973 | section 14 and subsections (3) and (4) of section 117 of the Stamp Duties Consolidation Act, 1999 |
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