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Tax Exemptions

Dáil Éireann Debate, Thursday - 2 October 2025

Thursday, 2 October 2025

Ceisteanna (263)

Séamus McGrath

Ceist:

263. Deputy Séamus McGrath asked the Minister for Finance the percentage of new residential properties which were exempt from stamp duty; the total number of residential properties where stamp duty was paid; and the average amount paid and the total amount collected by the State in 2024, in tabular form. [52685/25]

Amharc ar fhreagra

Freagraí scríofa

I am advised by Revenue that the available information in respect of residential property transactions is provided in the table below. This data reflects transactions stamped in 2024.

1.

Percentage of new residential property transactions for which a stamp duty exemption/relief was claimed, and stamp duty paid was zero.

9%

2.

Total new and second-hand residential property transactions with stamp duty paid

59,751

3.

Average duty paid

(Transactions at row 2 above)

€4,780

4.

Total stamp duty receipts in 2024 – All stamp duty sources

€1,693m

A breakdown of total stamp duty is available at: www.revenue.ie/en/corporate/documents/statistics/receipts/stamp-duty-receipts.pdf

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