On this page
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.
Sources
- Schedule 1: Stamp Duty on Instruments - Consanguinity relief (Revenue, 19 October 2026)
Information provided courtesy of the Revenue Commissioners under a Creative Commons Attribution 4.0 International (CC BY 4.0) licence.
Drafted with the help of AI from the official sources above, then checked and edited by a person before publishing.
General information only, not financial, tax or legal advice. Rates and rules change and your own situation matters, so check with Revenue or a qualified, regulated adviser before acting on a big decision.
Reviewed by Arif Bhuiyan, FCA, ACA, MBA, MSc, and a group of Ireland-based finance professionals who want to make financial literacy easier for people in Ireland.
