Dáil Éireann Debate, Wednesday - 17 December 2025
180. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total number of homes and total value of homes that have been bulk purchased and subject to the higher rate of stamp duty since the higher rate was introduced and since the start of 2025; and if he will make a statement on the matter. [72985/25]
View answerI am advised by Revenue that the number and value of properties subject to the higher rate of stamp duty is provided in the table below. Stamp duty is due on the VAT exclusive consideration on new properties. The total value includes VAT on new properties to reflect the total price paid. The higher rate is currently set at 15% of the consideration. This rate came into effect on 2 October 2024. Prior to this, it was 10%. The latest figures are based on data to the end of September 2025 and earlier years may have changed due to additional filings / amendments, etc.
|
Year |
Number of properties |
Total Value of Properties purchased €m |
|
2021 |
189 |
47.9 |
|
2022 |
454 |
177.5 |
|
2023 |
667 |
264.8 |
|
2024 |
392 |
155.4 |
|
2025 |
137 |
30.5 |
|
Total |
1,839 |
676.1 |
