Consanguinity relief reduces Stamp Duty to 1% on certain land transfers

Revenue’s eBrief No. 156/26, published on 19 October 2026, updates the guidance on Consanguinity Relief in Schedule 1 of the Stamp Duties Consolidation Act 1999.

The update clarifies which persons qualify as “related persons” for the reduced 1% Stamp Duty rate on land transfers.

What is Consanguinity Relief?

Consanguinity Relief is a provision that allows a reduced Stamp Duty rate of 1% on conveyances or transfers of land between certain related persons. The relief is set out in Schedule 1 of the Stamp Duties Consolidation Act 1999.

Updated definition of related persons

The Stamp Duty Tax and Duty Manual – Schedule 1 Consanguinity relief has been updated in paragraph 2.3. The revision provides clearer guidance on who is considered a related person for the purpose of the relief.

• The update does not change the 1% rate itself.
• It only clarifies the categories of relatives that qualify.

How the relief is applied

When a land transfer meets the definition of a related person under the updated guidance, the transaction is subject to the reduced 1% Stamp Duty rate instead of the standard rates that apply to other conveyances.

If you are unsure whether a particular relationship qualifies, you can check the official guidance or speak to a qualified, regulated adviser.