Stamp duty is tax you pay when you transfer property. It is charged on the written documents that transfer ownership of land and buildings.
Stamp duty applies to residential properties, sites that come with an agreement to build on them and non-residential property such as land or housing sites without residential buildings.
Your solicitor will calculate how much stamp duty you owe and ask you for this amount before the sale is closed. The amount is paid to Revenue, which places a stamp on the property deeds. Without this stamp, the deeds cannot be registered.
There are a number of stamp duty reliefs available for farmers, which reduce the amount of stamp duty you pay if you transfer, consolidate or lease a farm.
What is consanguinity relief for farmers?
Consanguinity relief is a tax relief that reduces the rate of stamp duty on land from 7.5% to 1% of the value of the land, where the land is transferred between certain family relations.
The land transfer can be by sale or gift.
Consanguinity relief applies only to non-residential property that is suitable for farming and farm buildings of a character appropriate to the farmland.
It does not apply to a farmhouse situated on the land.
To claim this relief, you must and be related to the transferor and farm the land for at least six years or lease it for a minimum of six years to someone who will farm it.
If you are farming the land, you must satisfy one of these conditions:
Be registered for income tax.Hold a specified qualification or obtain one within a period of four years from the date you get the land.Spend at least 50% of your time farming land (including this land transfer).If you lease the land to someone else to farm, that person must:
Hold a specified qualification or obtain one within four years from the date you acquired the land.or
Spend at least 50% of their time farming land (including this land transfer).How much does consanguinity relief save?
Take the example of 10 acres of land valued at €100,000.
Stamp duty payable = 7.5% of €100,000 = €7,500.
If you are eligible for consanguinity relief, stamp duty is reduced from 7.5% to 1% = €1,000, so the saving is €6,500.
What family relations are eligible for this relief?
According to Revenue, a related person in this case is:
A lineal descendant (child, including an adopted child, grandchild, etc.).A parent, grandparent, step-parent.A husband or wife. An uncle or aunt.A brother or sister.A lineal descendant of a parent (stepbrother or stepsister). A lineal descendant of a husband (stepchild).A lineal descendant of a wife (stepchild).A lineal descendant of a brother (nephew or niece), or a lineal descendant of a sister (nephew or niece). Related persons can also include civil partners, civil partners of parents and lineal descendants of civil partner.This article was published on 10 October 2025. For full and up-to-date information on whether consanguinity relief applies to you, take appropriate legal and financial advice and consult with Revenue.
Stamp duty is tax you pay when you transfer property. It is charged on the written documents that transfer ownership of land and buildings.
Stamp duty applies to residential properties, sites that come with an agreement to build on them and non-residential property such as land or housing sites without residential buildings.
Your solicitor will calculate how much stamp duty you owe and ask you for this amount before the sale is closed. The amount is paid to Revenue, which places a stamp on the property deeds. Without this stamp, the deeds cannot be registered.
There are a number of stamp duty reliefs available for farmers, which reduce the amount of stamp duty you pay if you transfer, consolidate or lease a farm.
What is consanguinity relief for farmers?
Consanguinity relief is a tax relief that reduces the rate of stamp duty on land from 7.5% to 1% of the value of the land, where the land is transferred between certain family relations.
The land transfer can be by sale or gift.
Consanguinity relief applies only to non-residential property that is suitable for farming and farm buildings of a character appropriate to the farmland.
It does not apply to a farmhouse situated on the land.
To claim this relief, you must and be related to the transferor and farm the land for at least six years or lease it for a minimum of six years to someone who will farm it.
If you are farming the land, you must satisfy one of these conditions:
Be registered for income tax.Hold a specified qualification or obtain one within a period of four years from the date you get the land.Spend at least 50% of your time farming land (including this land transfer).If you lease the land to someone else to farm, that person must:
Hold a specified qualification or obtain one within four years from the date you acquired the land.or
Spend at least 50% of their time farming land (including this land transfer).How much does consanguinity relief save?
Take the example of 10 acres of land valued at €100,000.
Stamp duty payable = 7.5% of €100,000 = €7,500.
If you are eligible for consanguinity relief, stamp duty is reduced from 7.5% to 1% = €1,000, so the saving is €6,500.
What family relations are eligible for this relief?
According to Revenue, a related person in this case is:
A lineal descendant (child, including an adopted child, grandchild, etc.).A parent, grandparent, step-parent.A husband or wife. An uncle or aunt.A brother or sister.A lineal descendant of a parent (stepbrother or stepsister). A lineal descendant of a husband (stepchild).A lineal descendant of a wife (stepchild).A lineal descendant of a brother (nephew or niece), or a lineal descendant of a sister (nephew or niece). Related persons can also include civil partners, civil partners of parents and lineal descendants of civil partner.This article was published on 10 October 2025. For full and up-to-date information on whether consanguinity relief applies to you, take appropriate legal and financial advice and consult with Revenue.
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