I am advised by Revenue that purchasers are not required to identify themselves as “for-profit private companies” or as “private citizens, public bodies, approved housing bodies and other non-profit companies” in their Stamp Duty return. As such, Revenue does not have the data from which to provide the requested estimate.
I am further advised by Revenue that similar information that identifies the characteristics of the purchaser is not available for statistical analysis on the Stamp Duty return. Therefore, it is not possible to provide the information sought by the Deputy.
Additionally, I am informed by Revenue that the Stamp Duty receipts associated with residential and non-residential property transactions between 2011 and 2025 are published on Revenue.ie and are available to view here: www.revenue.ie/en/corporate/information-about-revenue/statistics/capital-taxes/stamp-duty/receipts.aspx
I am also informed by Revenue that the distributional breakdown of the number of Stamp Duty returns and taxpayers by duty paid, by type of property and by county from 2014 to 2025 are also published on Revenue.ie and are available to view here: www.revenue.ie/en/corporate/information-about-revenue/statistics/capital-taxes/stamp-duty/returns.aspx
