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Consanguinity relief reduces Stamp Duty to 1% on certain land transfers
Revenue has clarified that a reduced 1% Stamp Duty rate applies to land conveyances between specified related persons under the Consanguinity Relief provision.
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Ar an leathanach seo
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.
Foinsí
- 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.
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