New relief from stamp duty in farm land swaps
Teagasc will play a role in this new stamp duty relief, being the agency which will issue consolidation certificates. These documents will be issued to each farmer concerned in an exchange of lands, and will identify the lands involved, the owners of such lands, and certify that Teagasc is satisfied that the exchange of lands complies with, or will comply with, the conditions of consolidation.
The Revenue Commissioners have issued full details of the new stamp duty relief, contained in Section 81B of the Stamp Duties Consolidation Act 1999.
